Corrosion resistant materials developed for water wall and superheater tube applications were evaluated. Gas analysis of the furnace was carried out in an actual boiler in order to investigate the corrosion environment, and the concentration of H2S in the gas atmosphere near the water wall tubes was found to be as high as 20,000ppm. Subsequently, simulated corrosion tests at 400 degrees C showed that a specially developed 25%Cr overlaid material had good corrosion resistance in both reducing and oxidizing atmospheres. A similarly developed 18%Cr overlaid material was found to have good corrosion resistance in a reducing atmosphere at 400 degrees C, and good resistance in an oxidizing atmosphere at 300 degrees C. A specially developed superheater tube material (low C, low Si, 25Cr-14Ni steel) as well as conventional 25Cr-14Ni were also tested for corrosion and strength at high temperatures. The specially developed material was found to have better intergranular corrosion resistance and allowable stress than the conventional material.