The invention relates to heat resistant steel. The heat resistant steel comprises the following chemical element components in percentage by weight: 0.04 to 0.10 percent of carbon, less than or equal to 0.75 percent of silicon, less than or equal to 2.00 percent of manganese, 19.00 to 23.00 percent of nickel, 24.00 to 26.00 percent of chromium, 0.20 to 0.60 percent of niobium, less than or equal to 0.25 percent of copper, less than or equal to 0.010 percent of sulfur, less than or equal to 0.030 percent of phosphorous, 0.10 to 0.50 percent of molybdenum, 0.10 to 0.50 percent of cobalt, 0.15 to 0.35 percent of nitrogen, 0.02 to 0.10 percent of vanadium, 0.001 to 0.015 percent of aluminum, and at least one of 0.0005 to 0.010 percent of boron, 0.0005 to 0.100 percent of rare earth and 0.0005 to 0.100 percent of zirconium and the balance of Fe and inevitable impurities. After being subjected to solution heat treatment at the temperature of between 1,200 and 1,250 DEG C, a heat resistant steel pipe which is produced by smelting, die casting, hot rolling, forging and hot extrusion has the yield strength (Rp0.2) of more than or equal to 300MPa, the tensile strength (Rm) of more than or equal to 650MPa and the elongation percentage (A) of more than or equal to 35 percent; and the heat resistant steel and the heat resistant steel pipe have high high-temperature permanence properties and high-temperature antioxidant properties and are particularly suitable for high pressure resistant boilers of supercritical generating units.