Recently, there has been trend to use HDPE material with buried piping in nuclear power plants. ASME B&PV Code, Code Case N-755, which is technical basis including design requirements for the nuclear safety class 3 buried HDPE piping, presents thickness calculation equation based on thin-walled piping equation, and doesn"t consider thickness-directional temperature gradient and nonlinearity of Young"s modulus. HDPE piping is made of thick-walled piping because of low mechanical strength relative to steel, can have high temperature gradients along thickness due to low thermal condictivity, and the Young"s modulus of HDPE may have nonlinearity for strain. In this study, effect of analysis variables such as the thick-wall thickness, the thickness directional thermal gradient, and the nonlinearity of elastic modulus on stresses for the buried HDPE piping was investigated via finite element analysis.