The ultrasonic method, which is well known as nondestructive test method, is widely used to evaluate the material damage due to degradation. However, this method is just used for measuring the crack size and the thickness loss of the tube. The purpose of this study is to investigate the applicability of the ultrasonic technique for the evaluation of marine diesel engine exhaust valve and to suggest the correlations between the ultrasonic characteristics and valve degradation. From the evaluation of the results obtained, the technique of using the ultrasonic property was founds to be a efficient method to evaluate the degree of marine diesel engine exhaust valve by nondestructive test.