Thermal loss of exhaust flue gas accounts for the largest proportion of the total boiler thermal loss. Nowadays in China, the exhaust gas temperature in many thermal power plants is much higher than the designed value, thus, the recycle and reuse of the waste heat of tail flue gas is necessary. However, lower exhaust gas temperature will aggravate low temperature corrosion of the tail heating surface, which also causes huge economic losses. In order to solve this problem, this paper designs a monitoring experiment platform of flue gas low temperature corrosion, which can measure the corrosion condition of different materials by different flue gas compositions and temperature corrosion speeds. Besides, effects of low temperature corrosion factors are analyzed to find the best exhaust gas temperature and the surface material of tail heating surface.