Pendant-style reheater, constructed of ASME SA-213, grade T-11, steel ruptured. A set of four tubes, specified to be 64 mm OD x 3.4 mm minimum wall thickness was examined. A small quantity of loose debris was removed from the inside of one of the tubes. The major constituent was revealed by EDS analysis of the debris to be iron with traces of phosphorus, manganese, sodium, calcium, copper, zinc, potassium, silicon, chromium, and molybdenum. Thus the debris was interpreted to be the scale from ID of the tube with boiler feedwater chemicals from the attemperation spray. The likely cause of failure was concluded to be exfoliation of the scale from the ID surface of the tube. Creep failures were interpreted to be caused by localized temperatures higher than the maximum service temperature. Replacement of the affected tubes was recommended. Inspection of the tubes by radiography to find the circuits with the greatest accumulation of debris and replacing them as necessary was recommended on an annual basis.