The purpose of this study is not only to evaluate the stress behavior of tubes in superheater in HRSG during the load change operation but also to find root causes of failure from stress behavior. Firstly, temperature during operation was collected to perform stress analysis from actual HRSG. Part load and full load stress analysis which can be represented as the whole load change operations were performed using commercial finite element software. The possibility that can lead to tubes failure is found by stress analysis and its results is compared with metallurgical mircrostructure of failed tube which was taken from actual HRSG.