This study is concerned with the modeling and simulation of three different waste treatment options for a tannery. The simulation package used is the Process Analysis System (PAS) which has been developed by the School of Chemical Engineering at Oklahoma State University, Stillwater, Oklahoma. The primary objective of this study is to design the various processing units as well as compute all annual costs in each case. The results of the simulation run is used to carry out a comparative analysis of the three waste treatment options underconsideration.