The polyethylene pipe can use semi-permanent because of the high corrosion resistance with chemical stability. In addition to, there is the merit that is an easy to establish and to maintain. However, as the reason that it is simply degraded when the polyethylene pipe was exposed to the outside, mainly it is used to lay under the ground with low-pressure gas transportation pipe. In this study, the nondestructive evaluation method was used to maintain the integrity of the polyethylene pipe. We simulated the various defects on the polyethylene pipes, and then the AE signal occurred according to the impact test of steel ball was evaluated by the acoustic emission method. From the results, the waveform and dominant frequency could be distinguishing from the defect shapes of polyethylene pipe. Especially, in the case of notch defect, the AE signals occur different by the angle and depth of the notch.