This specification covers a corrosion and heat resistant nickel alloy in the form of seamless tubing. This tubing has been used typically for fluid lines and components requiring resistance to creep and stress-rupture up to 1300 degrees F (704 degrees C) and oxidation resistance up to 1800 degrees F (982 degrees C), particularly those parts which are formed or welded and then heat treated to develop desired properties, but usage is not limited to such applications.