The boiler tube failure often experienced in the superheater of a utility boiler can seriously affect the economic and safe operation of the power plant. It has been known that this failure is mainly caused by the thermal load deviation in the superheater tube system, and deeply intensified by the non-uniform distribution of steam flow rates. The nonuniform steam flow is distinctively prominent at low power load rather than at full power load. In this paper, we analyze the steam flow distribution in the superheater tube system by using one dimensional flow network model. At 30% power load, the deviation of steam flow rate is predicted to be within 0.8% of the averaged flow rate. This deviation can be reduced to 0.1% and 0.07% by assuming two cases, that is, the removal of 13th tube at each tube rows and the installation of intermediate header, respectively. The assumed two cases would be effective for the uniform steam flow distribution across 85 superheater tube rows.