The corrosion of a new nickel base superalloy, INCONEL alloy 740, has been studied at 550 and 700degreesC on exposure to the synthetic coal ash/flue gas environments by means of XRD, SEM, and EDX. Low temperature hot corrosion of the new alloy occurred at two temperatures. The corrosion started to form the thin Cr2O3 scale on the alloy at 550degreesC and developed as pitting attack resulted from sulfidation. The frontal attack at 700degreesC consisted of two successive stages in which the corrosion mechanism started from the sulfidation and ended up in the fluxing of oxide. The compact and protective Cr2O3 scale formed and the internal sulfidation took place during the initial stage. The severe hot corrosion occurred due to the presence of the molten CoSO4 during the propagation stage. The loose and porous outer layer and the compact inner layer consisted of spinels and oxides, respectively. The sulfides of Cr, Ti, and Nb formed on the front of oxide scale and in Cr-depletion zone. The rapid degradation of corrosion resistance of the alloy can be attributed to the dissolution of both cobalt and cobalt oxide on the surface. The alloy of 25% Cr exhibited better resistance to coal ash/flue gas corrosion as compared to the alloy of 23% Cr in the present case. (C) 2004 Published by Elsevier B.V.