The effects of the second refining process, Electro Slag Remelting (ESR), were investigated on Ta rich inclusion formation in the Vacuum Induction Melted (VIM) Reduced Activation Ferritic/Martensitic steel (RAFM), F82H (Fe 8Cr 2W V Ta). The Ta rich oxides such as TaO x and TaO x Al 2 O 3 are major inclusion in VIMed F82H, and those were correlated with the reduction of the Charpy impact property, as those were found at the crack initiation points. It was revealed that the ESR process was effective on removing those Ta rich oxides. On the other hand, ESR process increased MnS and Al 2 O 3 instead, and these inclusions were found at the crack initiation points. These could explain the little difference on Ductile Brittle Transition Temperature (DBTT) of as VIMed and ESRed F82H.