A mathematical model for pulverized wet coal combustion is presented. A new detailed kinetic mechanism composed of 500 reactions an 88 species was established. The mass transfer in reacting flow was simulated by including reactions in the kinetic mechanism. The results obtained were compared to numerical and experimental published data and demonstrated a good performance of large mechanisms, in which the model detected the presence of great amounts of the sulfuric species. As for moisture, it always should be treated as an uncoupled phenomenon from devolatilization. Tests were carried out to determine the release of moisture together with volatile matter and demonstrated great changes in the energy and kinetics of the system. The presence of moisture favors the overlapping between devolatilization and heterogeneous combustion. Emissions of SO2, CO and NO are significantly reduced with the increase of moisture in the coal particle, but the H2SO molar fraction is increased.