In the present study, three-dimensional finite element analysis was performed to investigate the effects of internal wall thinning defect on the failure pressure of elbow in the piping system and to develop the failure pressure evaluation model. From the results of finite element analysis, the failure pressure was derived by employing local stress criteria, and the effects of thinning location, bend radius, and defect geometry on the failure pressure of internally wall thinned elbow were investigated. Also, based on these investigations and previous model developed to estimate the failure pressure of elbow with an external pitting defect, the failure pressure evaluation model to be applicable to the elbow containing an internal thinning defect was proposed and compared with the results of finite element analysis. The failure pressure calculated by the model agreed well with the results of finite element analysis.