High temperature corrosion is a major issue in waste-to-energy (WTE) facilities because it effects running cost and energy utilization efficiency. Corrosion of heating surfaces in WTE boilers is a complex phenomenon. The purpose of this study was to analyze the high temperature corrosion characteristics of WTE boiler tubes and to determine the influences of high temperature corrosion on heat exchange. Heating surface corrosion samples for this research were obtained from a superheater tube in municipal solid refuse fuel-fired power plant. Surface morphology, microstructure and phase composition were characterized by scanning electron microscopy, energy-dispersive X-ray spectroscopy, and X-ray diffraction analysis. The morphology of the heating surface was rough and had porous structures. The chlorine content of the surface was 7.4wt.% and the samples were mainly composed of hematite (Fe₂O₃) and magnetite (Fe₃O₄). The thermal conductivity of the corrosion samples was characterized using thermal conductivity measurements and was found to be 2.33 W/mK at 500℃. This result, which is 17 times less than that of boiler tube carbon steel (40.40 W/mK), indicates that corrosion of WTE boiler tubes is closely related to a decrease in boiler heat exchange efficiency.