<p>A boiler according to the present invention includes: a plurality of heat transfer tubes arranged to form a cylindrical shape between an upper header and a lower header to constitute a heat transfer tube row; a boiler body cover of a cylindrical shape provided between the upper header and the lower header so as to surround the heat transfer tube row; and a heat insulating material provided to a predetermined region of a space between the heat transfer tube row and the boiler body cover.</p>
