Heat treatment was introduced onto the aluminum coated low carbon steel to promote the formation of thin layer of oxide for enhancement of oxidation protection of steel. This process has transformed the existing intermetallic layer formed during hot dip aluminizing process. Experiment was conducted on the low carbon steel substrates with 10mm x 10mm x 2mm dimension. Hot dip aluminizing of low carbon steel was carried out at 750 ºC dipping temperature in a molten pure aluminum for 5 minutes. Aluminized samples were heat treated at 600 ºC, 700 ºC, 800 ºC, and 900 ºC for 1 hour. X-ray Diffraction (XRD), Scanning Electron Microscope (SEM) and EDAX were used in investigation. From the observation, it showed the intermetallic thickness increased with the increase in temperature. The result of EDAX analysis revealed the existence of oxide phase and the intermetallics. The XRD identified the intermetallics as Fe2Al5 and FeAl3.