This paper describes the work process to development of a new manufacturing route including annealing after finning of UNS-S32205 heat exchanger tubing to reduce the hardness of the tube to meet the hardness and delivery conditions requirements specified on NACE MR0-103 for UNS-S32205 alloy.Integrally finned heat exchanger tubing has been widely used by CPI and LNG industries as a way to optimize heat transfer performance of shell and tube heat exchangers however as these become more popular in Refining industry additional requirements need to be considered to prevent specific corrosion mechanism like Sulfide Stress Corrosion cracking as described by NACE MR0-103.The manufacturing process used to fin the tubes is an intense cold work process that results in hardness as high as 400 HV 10 and depending on which hardness conversion is used the whole cross section of the tube could be above the NACE MR0-103 hardness limits for the alloy.The qualification discussed in this article included corrosion testing per ASTM-923C microstructural analysis complete cross section micro hardness (HV10) survey of the tubes and corrosion testing per NACE TM-177 to compare the Sulfide Stress corrosion cracking resistance of the tubes in their “as-finned” condition versus “finned and annealed”.