-Basedonthetheoryoflimitanalysis,theFiniteDifferenceMethod(FDM)isestablishedforevaluatingtheultimatebearingcapacityofsubsoilstobeartheunburiedpipelines.Theanalyticalresultsofbearingcapacityoftheidealclayisgiven.Theapproachtobearingcapacityevaluationofcohesionlesssubsoilswithoutsurchargeissuggested.Theresultsfromthismethodareconsistentwiththoseobtainedfrommodeltests.