A dual loop waste heat recovery system with Rankine steam cycles for the improvement of fuel efficiency of gasoline vehicles has been investigated. A high temperature loop (HT loop) only recovers the heat of the exhaust gas. A low temperature loop (LT loop) recovers the residual heat from the HT loop, the coolant heat and the remaining exhaust gas heat. The two separate loops are coupled with a heat exchanger. This paper has dealt with a layout of the dual loop system, the review of the working fluids, and the design of the cycle. The design point and the target heat recovery of the HT boiler, a core part of a HT loop, have been presented. The prototype of the HT boiler was evaluated by experiment. For the performance evaluation of the HT boiler, inlet temperature of the HT boiler working fluid was set equal to the temperature degree of sub-cool of $5^{circ}C$ at the condensing pressure. The exit condition was the degree of super-heat set at $5^{circ}C$. The characteristics of the HT boiler such as heat recovery and pressure drops of fluids were evaluated with varying flow rates and inlet temperatures of exhaust gas under various evaporating pressure conditions.