Solar occultation flux (SOF), a new optical technology to detect the gas based on the traditional Fourier transformed infrared spectroscopy (FTIR) developed quickly recently. In this paper, the system and the data analysis is investigated. First a multilayer transmission model of solar radiation is simulated. Then the retrieval process is illustrated. In the proceeding of the data analysis, the Levenberg-Marquardt non-linear square fitting is used to obtain the gas column concentration and the related emission ratio. After the theory certification, the built up system is conducted in a fertilizer plant in Hefei city .The results show SOF is available in the practice and the retrieved gas column concentration can give important information about the pollution emission and dispersion