The relative differences in the spalling behaviour of oxide scales taking place during cooling from various temperatures were observed in terms of AE events vs time, rms voltage and peak amplitude distribution plots. There is an increase in the AE event rate when the oxidation temperature is increased from 773 K to 1073 K. Typically the total number of AE events generated during cooling from 773 K, 873 K, 973 K and 1073 K was found to be 78, 412, 441 and 1734 respectively. Rms voltage level of the AE signal also indicated that the strength of the AE signal increases with the increase in the value of temperature from which the specimen is cooled. This is in conformity with observations by optical microscopy of the scale, obtained after the completion of the test. Peak amplitude distribution of AE event plots obtained during cooling from various temperatures show an increase in the population of high amplitude events with the increase in the temperature from which the oxidised specimens are cooled. The b-parameter calculated from logarithmic cumulative amplitude distribution plots of AE occurring during spalling of the oxidised sample during cooling show a consistently decreasing trend from low temperature cooling to higher temperature cooling indicating that propensity of spalling is more when cooling starts from higher temperatures. This is attributed to higher thermal stresses in specimens oxidised at higher temperatures and then cooled. AE results have also been substantiated by SEM examination of the specimens.