The SO2 is well known as an important environmental contaminant and many countries have established rules to control its emission to the atmosphere and as result most of power supply plants were equipped with flue gas desulfurization systems. Although this technology is successful in the discharge of SO2, its generates a large amount of gypsum FGD (flue gas desulfurization) as a residue. Great efforts are being made to find destinations for this residue. In the present study, the FGD gypsum was evaluated as setting retarder to replace the natural gypsum in the production of Portland cement (CP II E-32). The results of physical-chemistry and morphological characterization of both products, natural and FGD gypsum showed a material of high purity, calcium sulfate dehydrate for natural gypsum, and the presence of bassanite (CaSO4.0,6H2O) and hannebachite (CaSO3.0,5H2O) with low concentrations of impurities for FGD gypsum. Based on the results, the FGD gypsum is a suitable alternative to replace natural gypsum. The setting time with FGD gypsum showed about 1 hour delay compared with natural gypsum and its effect on compressive strength, for samples of 3, 7 e 28 days, depend the composition of the mixtures, reaching the maximum value for the mixture of 1,4 weight percent natural gypsum and 2,1 weight percent FGD gypsum. The FGD gypsum environmental impact was evaluated by determining its potential in releasing inorganic constituents, following the standard ABNT NBR 10004:2004, and it was classified as a non-hazardous and non-inert.