NOVELTY - A catalyst coal ash discharged from fluid bed boiler is mixed with fats and oils and alcohol, and trans-esterified. A primary liquid containing coal ash, glycerol and fatty acid alkylester, and a secondary liquid containing calcium or magnesium are separated. Acetic acid and/or sulfuric acid are added to secondary liquid, and calcium or magnesium is reacted with acid and insolubilized with respect to fatty acid alkylester. The insolubilized material is then separated from tertiary liquid containing fatty acid alkylester. Thus, fatty acid alkylester is manufactured.    USE - Manufacture of fatty acid alkylester used for biodiesel fuel and pharmaceuticals.    ADVANTAGE - The fatty acid alkylester is efficiently and economically manufactured.    DETAILED DESCRIPTION - A catalyst coal ash discharged from fluid bed boiler consisting of limestone as flow medium is mixed with fats and oils and alcohol, and trans-esterified. A primary liquid containing coal ash and glycerol as main components and fatty acid alkylester, and a secondary liquid containing calcium or magnesium derived from coal ash are separated. Acetic acid and/or sulfuric acid are added and mixed with secondary liquid, and calcium or magnesium is reacted with acid and insolubilized with respect to fatty acid alkylester. The insolubilized material is then separated from tertiary liquid containing fatty acid alkylester as main component. Thus, fatty acid alkylester is manufactured. An INDEPENDENT CLAIM is included for manufacturing system (1) of fatty acid alkylester, which has reaction portion (10) for trans-esterification, a primary separation portion (11) for separating primary and secondary liquids, an insoluble reaction portion (12) for reacting acid with calcium or magnesium, and a secondary separation portion.    DESCRIPTION OF DRAWING(S) - The drawing shows the schematic view of fatty acid alkylester manufacturing system. (Drawing includes non-English language text)    Fatty acid alkylester manufacturing system (1)    Power generation equipment (2)    Reaction portion (10)    Primary separation portion (11)    Insoluble reaction portion (12)    Pressurized container (20)    Pressurization fluid bend boiler (21)