Sulphur-coated urea (SCU) is a controlled-release fertiliser type where a sulphur layer coats the urea granules. This coating decreases the rate at which urea dissolves and releases into the soil, making the fertilizer more efficient and less likely to cause environmental problems from runoff.

Below is a basic outline of how the process might be conducted:

Remember, this is a simplified explanation of the process, and creating SCU on a commercial scale involves more complex machinery and precise controls. Safety is critical in this process, as urea and molten sulphur can be hazardous. Always follow appropriate safety guidelines when working with these materials.

Additionally, the environmental impact of using such fertilizers should be considered. While they can improve the efficiency of nutrient delivery to plants, the production and use of such substances must be managed responsibly to minimize environmental harm.