Industrial Grade Water Wall Tube can be availed with ends swaged/ reduced to smaller diameters or expanded to higher diameters. The Tube has the feature that ends can be supplied fully ground and annealed to facilitate expansion or bevelled to weld to header stubs. The Tube has the feature that the water wall panels are high frequency tube to tube welded and then bent on panel bending machines or the gas tight panel and can be made by welding fins to tubes using low temperature automatic welding machines using co2 and filler wires. The Industrial Grade Water Wall Tube can be used in boiler.