Abstract: Microstructure display represents a difficult point in the preparation and exhibition process of the metallographic specimen of failure cracking furnace tube of Cr35Ni45 high-temperature alloy. The experiments indicated that etching liquid of FeCl3∶HCl∶H2O=5 g∶50 mL∶300 mL could be applied to the metallographic specimens with relatively significant performance differences in terms of anti-etching capability due to between inner and outer surfaces, with the approach of segmented and separated etching of different zones, an optimal etching effect of macrostructure and microstructure with clear contrast could be achieved. A satisfactory structure display in its turn would provide fundamental support to the follow-on optical metallographical observation and further electronic microscope analysis.