U.S. NRC Regulatory Guide 1.20 requires plants to evaluate their steam dryers prior to implementation of extended power uprate (EPU). A high cycle fatigue analysis performed for the Original Equipment Manufacturer (OEM) steam dryers showed that at four locations modifications to the OEM dryers were required to maintain safety margins at EPU conditions. Westinghouse Electric Company (WEC) performed the analyses of the steam dryer modifications. The scope and objective of this paper is to present the high cycle fatigue analysis that was performed to assess the structural integrity of the steam dryers with modifications subjected to acoustic loads.