To provide a very low temperature valve furnished with at least a pair of seal elements, in which the structural and manufacturing technical costs are normal even in an extremely low temperature, and a very high sealing property can be obtained.

This very low temperature valve 1 is furnished with at least a pair of seal elements consisting of a valve seat 3 and a tamping rod 5 in particular. The seat surfaces 4 and 7 of the seal element are contacted by sealing closely at the cutoff position. At least one side of the pair of seal elements is composed of a linear super-elastical form memory alloy. The form memory alloy is stabilized by the cold plastic deformation in a martensite organization condition. That is, the form memory effect is indicated no more.