The current study investigates the effects of L\\have values on the microstructure and tensile properties of the superalloy Incoloy 907. These effects are studied using hot-rolling at 84% and 96% thickness reductions. Microstructural examination of the received sample revealed a non-uniform coarse grain structure with precipitates of oxide phases rich in niobium and Laves. These precipitates are shredded and randomly distributed in the microstructure with elongated grains after hot-rolling under 84% reduction. Following the solution-treatment, this sample's simultaneous static recrystallization and precipitation of secondary-phase particles has formed a banded structure of grain-size and secondary-phase particle bands. The particles of the secondary-phases are locally accumulated on the material's surface in the 96% hot-rolled sample, creating a duplex grain and non-random microstructures with different cross-sectional conditions. The secondary-phase particle bands caused by the previous solution-treatment are retained in the pre-hot-rolled sample under 84% reduction after aging. Furthermore, XRD analysis results show that the precipitation peak of γ'/γ phase was more visible and intense in this sample. Tensile tests conducted at room temperature and 649 °C indicate that the pre-hot-rolled sample with an 84% reduction exhibited a 1% improvement in cold ductility and an 8% enhancement in hot ductility compared to the sample with a 96% reduction.