It is commonly requested that the steam generator tubes wall-thinned in excess of 40% should be plugged. However, the plugging criterion is known to be too conservative for some locations and types of defects and its application is limited to a single crack in spite of the fact that the occurrence of multiple through-wall cracks is more common in general. The objective of this research is to propose the optimum failure prediction models for two adjacent through-wall cracks in steam generator tubes. The conservatism of the present plugging criteria was reviewed using the existing failure prediction models for a single crack, and six new failure prediction models for multiple through-wall cracks have been introduced. Then, in order to determine the optimum ones among these new local or global failure prediction models, a series of plastic collapse tests and corresponding finite element analyses for two adjacent through-wall cracks in thin plate were carried out. Thereby, the reaction force model, plastic zone contact model and COD (Crack-Opening Displacement) base model were selected as the optimum ones for assessment of steam generator tubes with multiple through-wall cracks. The selected optimum failure prediction models, finally, were used to estimate the coalescence pressure of two adjacent through-wall cracks in steam generator tubes.