This specification covers a corrosion and heat resistant steel in the form of welded tubing. This tubing has been used typically for parts requiring both corrosion and heat resistance, especially when subjected to welding, brazing, or other exposure to temperatures over 800 degrees F (427 degrees C) during fabrication, and also for parts requiring oxidation resistance up to 1500 degrees F (816 degrees C) but useful at that temperature only when stresses are low. Usage is not limited to such applications.