The low NOx combustion gas reburning process was analyzed, the mechanism of NH free radical with NO reaction was studied by means of the quantum chemical density functional theory, the geometry of reactants, intermediates, transition states and products in reaction process were optimized, and their energy was calculated, at the same time the vibration analysis was conducted so as to determine reality of intermediates and transition states. The NH free radical and NO reaction mechanism and experimental results were verified and compared, by means of simulating important theoretical reference value and practical guide on the understanding of the nature and main process of denitrification during reburning.