Abstract: Cryogenic treatment is the process of cooling a material to extremely low temperatures to generate enhanced mechanical and physical properties. The purpose of this study is to examine the effect of cryogenic treatment on the impact behavior of En 52 and 21-4N valve steels. The valve steels are subjected to shallow (193 K) and deep cryogenic treatment (85 K), and the impact behavior is compared with the valve steel materials subjected to conventional heat treatment. The impact test is carried out in accordance with the ASTM E 23-02a standard. The results show an improvement of 23 % in the impact energy for the En 52 deep cryo-treated samples when compared to that of the conventionally heat treated samples. It is revealed that during cryogenic treatment fine platelets of martensite are formed from the retained austenite, and these platelets promote the precipitation of fine carbides by a diffusion mechanism during tempering.