Abstract.Tube boiler has an important function to change water from liquid to vapor phase. However, it needs a material selection which has a role to find the best material properties, mainly at steam power plant. One of the properties is to receive a pressure when a boiler is being operated. Several literatures suggested that material characteristics affected the life of a material after receiving pressure repeatedly which lead to failure. The aim of this study is to find the best formula in anticipating the occurrence of repeated failures of a tube based on pressure aspect, mainly in steam power plant. Results show that Analysis of various papers mentions failure caused by several interrelated factors. Factors that causes a failure was discussed due to corrosion and overheating, while the pressure factor is not a main factor causing a failure. The best formula for determining the failure analysis in terms of stress are material selection, visual observation of the failure form, knowing the location of the failure, measuring the thickness and using the Von Mises and API calculations to determine pressure acceptable to the material. This study suggests to use these findings as a pressure maximum which can be accepted material. In further studies related to find the remaining life of the material in terms of stress and thickness on tube boiler operation.