The current API and ASME design codes on wall thickness selection are too restrictive for the application of high pressure subsea flowlines. At present the codes require flowlines to be designed to wellhead shut-in pressure using Barlow design formula, which is based on first yield, and working stress safety factors established decades ago. Recent advances made in pipe manufacturing, design engineering, and the considerable plasticity of thick walled steel pipe render the current design overly conservative, resulting in severe cost penalties for long distance subsea tiebacks. The current work describes the application of Burst Limit State Design principles to the design of subsea tiebacks. The paper discusses the limitations of the classical approach and quantifies the uncertainties, risks, and economics of limit state design, based on results obtained from burst pressure test data obtained from various industry sources. It is expected that this work will lead to a review of the existing codes by the regulatory bodies and the recommendation to change current in design practices. The work will enable deepwater subsea tiebacks to be designed in accordance with limit state principles and safety factors reflecting the current state-of-the-art technology of pipe materials, manufacture, welding, quality control and pipeline design. This will lead to the optimum design of subsea flowlines. This work is mainly directed towards the large D/T ratios required for high pressure subsea flowlines, and is different from the low D/T ratio work carried out by SUPERB and IS0 working committees in Europe. However, it is intended that this work will complement the work carried out elsewhere, leading to a consistent application of burst pressure design to pipelines and flowlines.