The behaviour of buried rigid pipe under embankment is analysed by a linear finite element program to study the influence of variation of the geometry of soil-conduit pipe system and elastic modulus of soil on the pipe response. The geometry of the system considered includes the thickness of pipe, the height of embankment, and the width arid the depth of trench. The normal contact pressure distribution around the pipe and the vertical load on the pipe are modelled by a multiple linear regression. And the vertical load on the pipe computed by Marston-Spangles Theory Is generally larger than that by finite element analysis. The settiement ratio in Marston-Spangler Theory is found to be variable for various for various of all factors mentioned above.