The refractory-lined pipe is used to protect the system from high-temperature of the internal flow. The property of the refractory has an effect upon the stress analysis for fluid catalytic cracking(FCC) unit piping design. The equivalent elastic modulus and density considering steel and refractory must be applied in the stress analysis of the system. In the research, the theoretical method to obtain the value of the equivalent property is introduced and then the parametric analysis is carried out to understand the characteristic of the material properties, and the stress analysis is performed with reactor, the part of FCC unit.