The low-pressure plasma spray coating process has been established in the field of gas turbines and is used for hot parts (turbine blades, duct segments, etc. ) which are exposed to corrosive gases at high temperatures. Overlay coating is based on the MCrAlY alloy system(M is Ni, Fe or Co) is employed commonly as an oxidation-and corrosion-resistant coating. Of particular importance is the control of residual stress in coating if useful lifetimes are to be achieved. Thermal and mechanical properties were measured for five of MCrAlY alloy coating, which were sprayed by a low-pressure plasma spray system and heat-treated at 1393 K for 2h in Ar atmosphere. The residual stress characteristics of coated materials were analyzed using the finite-element method. A calculation technique for the determination of residual stresses was investigated using the numerical results. It was also confirmed that the estimated residual stress showed good agreement with the results measured by the X-ray technique in the of low aluminum content.