Due to rapid urbanization and industrialization, water supply and sewer line systems are also developed relevantly. Manhole is an essential component structure of the pipeline system. Manhole is a structure constructed to accommodate the direction, dimension, differences in level, and easy of maintenance in the pipeline system. In this paper we present the result of investigations pertaining to the structural behavior of PVC sewer manhole buried underground. In the paper mechanical properties of PVC material are reported. In addition, by the finite element analysis (FEA), we confirmed that a PVC double-wall corrugated pipe manhole, when it is buried underground, is safe for the stress as well as buckling strength if the manhole is constructed within the suggested limit of buried depth.