The design of small-sized single pass boilers is usually based on the construction code for small-sized boilers, in Japan. Design methods in this construction code and other country codes have not been clearly defined, although most of small-sized boiler’s headers are constructed from two concentric circular shells and cover plates. Therefore, Finite Element Analysis (FEA) with a PC and measurement by strain gauges are mainly used in strength design of these boilers. A T type welded joint of SS400 was adopted for the header of small-sized single pass boilers was studied. The stress concentration was evaluated by the FEA, and S-N curves were re-drawn using maximum elastic stress, Ktσmax.