There increasing demand for technologies that are capable of producing heat and electric energy by burning fuels such as solid refuse fuel (SRF) and biomass to mitigate the effects of greenhouse gas emissions from fossil fuels and global warming in the field of thermal power generation. In particular, conversion of SRF into energy (Waste to Energy) is the promising technology with high economic and social benefits. The high temperature corrosion of the heat exchange tube is the most important factor that affects the economic deterioration of a circulating fluidized bed boiler using solid refuse fuel, due to operating time decrease and the periodic shutdown during plant operation. The purpose of this study was to examine the high temperature corrosion characteristics of boiler superheater tubes. The change of corrosion characteristics according to the temperature and alkali chloride salt can be investigated by analyzing the morphology of the surface and the microstructure of specimen cross-section and examining the changes in the physical and chemical properties. The degree of corrosion increased as the temperature increased and the weight of the alkali chloride specimen deposit decreased due to the volatilization of the metal chloride compound above 700°C. Deposits of KCl were found to accelerate corrosion by destroying the oxide layer and forming potassium compounds.