The influence of deep cryogenic treatment on wear resistance and life of nickel coated flywheel was studied. Nickel was deposited on to the flywheel workpiece by plating method. The nickel coated pieces were tested at various loads and speeds on a pin-on-disc apparatus, different loading conditions were used in order to compare the wear rate. The pin-on-disc gave ample results on the wear rate of the coating. Then the coated pieces were cryogenically treated at -196? at various time interval of 8,16 & 24 hours with constant supply of liquid nitrogen. Later the cryogenic treated specimen was tested for wear rates to compare the wear rate results to ultimately find the wear before and after cryogenic treatment. The microstructures of cryogenic and conventionally treated samples were analyzed. Additionally, transformation of retained austenite to martensiteplayed an effective role, i.e. improved hardness values