Lifting lugs are frequently used in shipyard to transportate and turn over blocks. As the shipbuilding technology develops, blocks has become bigger and bigger, and block management technology takes a more important role in shipbuilding to enhance the productivity. For the sake of economic as well as safe design of lug structure, more rigorous analysis is needed. In this study in order to investigate the strength characteristics of two type of lug, that is, D and T type lugs, non-linear strength analysis has been carried out to compare the ultimate strength characteristics of two types of lug varying in-plane and out-of-plane loading directions. Based on the present numerical analysis results, it can be drawn that T type lug is superior to D type lug from view points of ultimate strength and deformation.