This study aims to investigate the effect of heat input of outside SAW weld on low temperature toughness($-20^{circ}C$) of inside SAW weld for API 5L X70 with sour gas resistance. As increasing heat input of the outside weld, low temperature toughness of the inside weld was decreased. Especially, in spite of the same heat input, the value of low temperature toughness was fluctuated. On the basis of fracture and microstructure analysis, the low temperature toughness is correlated with the fracture area ratio of shear lips and four kinds of fracture sections. These sections were divided with size and shape of dimple correlated with grain boundary ferrite and cleavage correlated acicular and polygonal ferrite in grain. Therefore, it was seen that these sections were two of final solidification area in the inside weld and the outside weld, no reheated zone and reheated zone in the inside weld. In conclusion, it is thought that the difference of low temperature toughness at the same heat input is due to the fact that each of impact test specimens could have the different microstructure, even though the notch was machined under the error tolerance of 1mm. It is because the final solidification area of the inside weld is very narrow.