The paper analyzes the influence of humidity of combusted wood biomass on the flue gas losses. A mathematical relation between flue gas losses of the boiler on wood biomass humidity is presented as well as temperature of flue gas emitted from the boiler into the atmosphere. The limits of model application for the humidity of wood biomass falls into the interval 10–60% whereas the range of temperatures of flue gases emitted from the boiler to the atmosphere is 120–200°C. The influence of the humidity of wood biomass has an adverse effect on increasing the extent of the boiler flue gas losses and thus inefficiency of the heat production. The increase of the wood biomass humidity from the value of 10% to 60% with the outlet temperature of flue gases from the boiler 120°C causes an increase in flue gas loss of the boiler from the value 8.37% to 12.43%, similarly the increase of flue gas loss by 200°C from 15.19% to 22.55%, or the increase of the flue gas loss by 7.36%.