In these days, the gas or kerosene boiler was usually used as heating system. This study was carried out to investigate the merits of X-L pipe boiler with electric heat line that was specially manufactured. The electric heat line was inserted into inside of X-L pipe and voltage was impressed to electric heat line and, as a result, temperature of X-L pipe filled with heat medium was increased. As changing the number of electric heat line and voltage, the characteristics of X-L pipe boiler and its mechanism on heat generation were studied. Furthermore, the economical efficiency was evaluated by comparing heating cost of X-L pipe boiler with those of kerosene boiler and natural gas boiler, respectively. As the results, it was confirmed that heating cost of X-L pipe boiler was showed as 28% of kerosene boiler and 58% of natural gas boiler.