Four kinds of mild steel varying in degrees of deoxidation, but constant in C% were oxidized in a small gas furnace under many different heating conditions. Heating conditions: Range of soaking temperatures 1270∼1320°C, Atmosphere μ=0.8∼1.3, Heating time plus soaking time 2 hrs plus 0.5 hrs. The increase in weight, thickness, porosity and other properties of scales, together with the structure of subscales and internal oxidation were examined in relation to the above-given heating conditions. As the result, it was clarified that the properties of scales were influenced by heating temperaure, atmosphere and Si% in specimens, and the structures of subscales and the depth of internal oxidation was affected by the Si content of the specimen.