This paper investigates the options for greenhouse gas emission reductions from the installation of new and retrofit high efficiency boilers. The types of boilers addressed are industrial boilers, commercial boilers, biomass boilers, cogeneration boilers and residential boilers. Each of these boiler types have unique technological characteristics and regulatory requirements that need to be addressed to determine if an appropriate performance standard can be developed. Some boiler types have additional issues associated with leakage ?? primarily biomass boilers. Residential boilers have similar regulatory and technology issues as the commercial boilers, but are widely distributed in the general population and GHG emission reduction ownership "rights" are an issue that must also be considered. This paper explores these issues and makes recommendations on if and how to proceed with GHG offset methodologies.