In spite of frequent defect in industrial boilers, life assessment or diagnostic method for them has not been actively studied. In this research, SS400 carbon steel used in industrial boilers is simulated with artificial aging heat treatment. To do qualitative life assessment, differences in micro-structures and hardness of SS400 by the degradation time are studied. In addition, variation in material properties by aging was observed with the tensile test at room temperature and $179^{circ}C$ and changes in ductile to brittle transition temperature was observed with the charpy impact test performed at several test temperature.