Abstract: Based on the facts and data in thc accident report, calculation and analysis were carried out using the conventional formulas to justify the view that so long as the pipelines were relieved to keep it through smoothly during operation, the spherc tank would not be broken.As the LNG being jetted out of the cracks, the tank shell stress has been at the lowest yielding point of steet. This is a lesson enough for us to take some safety measures against it.