It has been recognized that the mechanical properties of structural steels can be accepted very greatly in a state of normal temperature. While, under low temperature conditions the properties of the structural steels may not be appropriately achieved. When the various and particular structures will be constructed in an intense cold region afterward, the mechanical properties of a stainless steel under low temperature condition must be investigated. The purpose of this paper is to account for the fracture mechanics of structures in the state of low temperatures. The fracture toughness was examined through an experimental test from which the tensile strength and impact values of STS 304 were obtained. In order to demonstrate the present studies, the fracture toughness was compared with the test results for SWS 50 published previously by an author.