Demand for new nondestructive evaluations is growing to detect tensile crack growth behavior to predict long term performance of materials and structure in aggressive environments, especially when they are in non-visible area. Acoustic emission technique is well suited to these problems and has drawn a keen interests because of its dynamic detection ability, extreme sensitivity and location of growing defects. In this study, we investigated the strength of fire resistance steel for frame structure by tensile test after degradation treatment and analysed acoustic emission signals obtained from tensile test with time frequency analysis methods. In the T and TN specimens(under $600^{circ}C$-10min ) consisting of ferrite and pearlite structure, most of acoustic emission events were produced near yield point, mainly due to the dislocation activities during the deformation. However, B specimen under $600^{circ}C$-10min had a two peak which was attribute to the presence of martensite phase. The first peak is before yield point and the second after yield point. The sources of second acoustic emission peak were the debonding of martensite-martensite interface and the micro-cracking of brittle martensite phase. In $600^{circ}C$-30min to $700^{circ}C$-60min, many signals were observed before yield point and were decreased after yield point.