Nickel-based alloys and austenitic stainless steels are widely used in the structures of primary circuit of nuclear power plants. Environmentally assisted cracking (EAC) of these materials is one of the most significant potential safety hazards in the primary circuit of nuclear power plants. Researches showed that EAC in nickel-based alloy is a process of oxide film rupture and reform at the tip of EAC in the high temperature water environment of nuclear power plants. To understand the micro-mechanical state at the tip of EAC, the stress and strain in the oxide film and the base metal at the EAC tip is simulated and discussed by using a commercial finite element analysis code, which provides a foundation to improve the quantitative predication accuracy of EAC growth rate of nickel-based alloys and austenitic stainless steels in the important structures of nuclear power plants.