Generally the rupture of steam generator tubes proceeds from significant plastic deformation before failure. In this study, the burst pressures of damaged steam generator tubes were calculated from the plastic instability analysis with the finite element method. Two wear types, flat and circumferential types were considered. An equation for the burst pressure was proposed by using the strength reduction factor and the Svensson equation. The analysis results were compared with the experiment data from published references and they showed a good agreement with the experiment data.