The effect of heat treatment on the micro-structures and the mechanical properties of 0.002% boron added low carbon steel was investigated. The tensile strength reached the peak at about 880-890˚C with the rising quenching temperature and then the hardness decreased sharply, but the tensile strength hardly decreased. The tensile and yield strength decreased and the total elongation increased with a rising tempering temperature, but the tensile and yield strength sharply fell and the total elongation prominently increased from above a 400-450˚C tempering temperature. Tempered martensite embrittlement (TME) was observed at tempering condition of 350-400˚C. In the condition of quenching at 890˚C and tempering at 350˚C, the boron precipitates were observed as Fe-C-B and BN together. The hardness decreased in proportion to the tempering temperature untill 350˚C and dropped sharply above 400˚C regardless of the quenching temperature.