A process for recovering sodium bicarbonate and ammonium sulfate from a sodium sulfate solution. The sodium sulfate solution can be pure or contain other compounds such as sodium sulfite, carbonate, chloride, fluoride, nitrate and nitrite as would be the case if the sodium sulfate solution were derived from a sodium bicarbonate flue gas purification process. Carbon dioxide and ammonia gases or solid ammonium bicarbonate are added to the sodium sulfate solution to precipitate sodium bicarbonate which is removed from solution. The remaining solution is treated in a unique series of precipitation steps in which reactants are first recycled back to the sodium bicarbonate crystallizer and then the amount of sodium in the solution is adjusted to an amount that allows high grade ammonium sulfate fertilizer product to be produced. The process is accomplished using evaporation and precipitation unit operations in a unique sequence that results in 100% conversion of the sodium salt feed stock to sodium bicarbonate and ammonium sulfate in a commercially viable manner.