It has been reported that high temperature structural components represent the phenomenon of material degradation according to a long term service under high temperature and pressure. Especially, fossile power plant components using the fossil fuel and heavy oil are affected by dewpoint corrosion of $H_2SO_4$produced during a combustion. Therefore, the service materials subjected to high temperature and pressure may occur the stress corrosion cracking. The object of this paper is to investigate SCC susceptibility according to the material degradation of the high temperature structural materials in dewpoint corrosive environment-$H_2SO_4$.The obtained results are summarized as follows : 1) In case of secondary superheater tube, the fractograph of dimple is observed at the concentration of $H_2SO_4$-5%. When the concentration of $H_2SO_4$ is above 10%, the fracture mode is shifted from a transgranular fracture to an quasi-intergranular fracture according to the increment of concentration. 2) In the relationship between [$Delta$DBTT]$_sp$ and SCC susceptibility, it is confirmed that the greater material degradation degree is, the higher SCC susceptibility is. In addition, it can be known that SP test is useful test method to evaluate SCC susceptibility for high temperature structural components. 3) When [$Delta$DBTT]$_sp$ is above 17$17^{circ}C$ the SCC fracture behavior is definitely observed with SCC susceptibility of above 0.4.