It is very important to evaluate material degradation like temper and carbide embrittlements to secure the reliable and efficient operational conditions and to prevent brittle failure in service. The extent of material deterioration can be accurately evaluated by mechanical test such as impact test or creep test. But it is almost impossible to sample a large specimen from in-service plants. Thus, the material degradation evaluation by a non-destructive method is earnestly required. Recently the non-destructive test technique which uses the grain boundary etching characteristics owing to the variation of material structures has been proposed. However the program for material degradation evaluation using the grain boundary etching method(GEM) in Windows 98 domain doesnt be developed now. The aims of this paper are to develop the program and to complete the new master curve equations for the evaluation of material degradation on in-serviced high temperature components.