A common heat pump dehumidification dryer (model DBDMB36000) was selected as the heat source to make a simple analysis of the actual situation of residual sludge drying in the sewage treatment plant. The analysis and calculation of the residual sludge incineration power generation was carried out using a 25 MW direct combustion power generation system. The energy consumption of this process is provided by the power generation system itself. When using this data set for Life Cycle Assessment (LCA) of products or services involving the treatment and disposal of municipal sludge, users should consider the specific characteristics of the wet sludge with a moisture content of 76.2%. Users must take into account the environmental impacts of the incineration process and any subsequent use of residual ash. It is imperative to follow local regulations regarding waste treatment and disposal. Any extrapolation of data must be cautiously made by keeping the technological applicability and geographical context in mind.