To analyze the effects of intercritical heat treatment on the temper embrittlement of SA508 Gr.4N steels, two model alloys with different phosphorus (P) contents were fabricated. Each sample was heat treated by applying a conventional heat treatment process (quenching-tempering) with/without an intercritical heat treatment process (IHT) and a step-cooling heat treatment for temper embrittlement. Then their microstructure and mechanical properties were evaluated. The microstructure of the SA508 Gr.4N model alloy was composed of tempered lower bainite and martensite, and nano-sized precipitates formed both inside and at boundaries. The grain size was reduced when IHT was applied. There was a small difference in tensile properties according to the heat-treatment conditions and P contents, but the difference in Charpy impact properties was large. The heat treatment for temper embrittlement (TE) increased the impact transition temperature, and a very significant increase was observed in steels with a high P content. The increase in transition temperature owing to TE was reduced when IHT was applied. The fractograph analysis of Charpy fractured specimens at transition temperatures showed that an increase in intergranular fracture was main reason for the TE, and that IHT reduced the formation of intergranular fracture. The AES results showed that P-Ni was segregated at grain boundaries, and the level of segregation was reduced by applying IHT. This occurred because the formation of prior austenite grain boundaries by IHT dispersed the P at grain boundaries, and reduced the amount of P segregation. (Received 11 May, 2023; Accepted 17 August, 2023)