This diploma thesis deals with the problems associated with acquisition of experimental data from technological unit for biomass combustion with nominal capacity of 1 MW, with regard to determination of thermal efficiency. In the introduction part, parameters of currently available biomass-based fuels as well as of those with large potential in the future are summarized. Further, a review in the field of biomass combustion technology is given. Biomass boilers are compared according to their technical parameters, function and benefits and drawbacks. In theoretical part methods for determination of thermal efficiency by direct method, indirect method and modified indirect method are described. Main parameters influencing resultant values of e...