The manufacturing technology of corrosion resistant alloy (CRA) clad UOE pipe by applying thermo-mechanical control process (TMCP) has been studies. In order to obtain good pitting corrosion resistance in the Incoloy 825 layer, it is necessary to ensure complete recrystallization and suppress the precipitation of chromium carbides in the Incoloy 825 layer after rolling. To this end the clad plate was finish-rolled at high temperature and water-cooled after appropriate air cooling. However, in conventional steel, high temperature rolling considerably deteriorates the low-temperature toughness, therefore, it was found that increasing the niobium content causes the microstructure to refine remarkably and provides an excellent balance of strength and low-temperature toughness at a niobium content of about 0.1% even in high temperature rolling. the grain refinement by adding high niobium is attributable to suppression of austenite grain coarsening during slab-reheating by Nb(CN) particles, a rise in recrystallization stop temperature of austenite.