The extreme steam temperature deviation experienced in the superheater of a tangentially fired boiler can seriously affect its economic and safe operation. This temperature deviation is one of the main causes of boiler tube failures. The steam temperature deviation is mainly due to the thermal load deviation in the lateral direction of the superheater. The thermal load deviation consists of several causes. One of the causes is the non-uniform heat flow distribution of burnt gas on the superheater tube system. This distribution is very difficult to measure in situ using direct experimental techniques. So, we need thermal load model to estimate the tube temperature. In this paper, we propose a thermal load distribution model by using CFD analysis and plant data. We successfully predict the tube temperature and the steam flow rate in a final superheater system from the thermal load model and one dimensional heat-flow system analysis. The proposed model and analysis method would be valuable in preventing the frequent tube failure of the final superheater tubes.