Based on considering the material properties changed with the temperature, the finite element analysis and the calculation method of the thermo-elastic-plastic creep damage of the super-heat and high-pressure steam pipe in the boiler are researched. The incremental original equation and the finite element calculation formulas are deduced. Furthermore, the stress-strain of the pipe is calculated and the accelerating life-span test of bursting pipe is carried out. The calculation result shows that the life-span of 12Cr1MoVG superheater pipe may be more than two hundred thousand hours in the normal working condition, which is as over twice as length given in the Chinese national standards. This conclusion may be referred by the engineering design department.