Abstract: An oilfield in the South China Sea with water depth of 300 m is taken as the design basis of PLET (pipeline end termination) structure and foundation. The PLET structure was analyzed for in-place and lifting conditions. When high strength steel is used, the analysis indicates that all the structural members have resultant stresses well below the allowable. Due to the nature of the soil at the seabed and bottom current loadings, the foundation has been designed as mudmat structure which will accommodate settlement. The PLET structure and foundation have been incorporated to satisfy strength and bearing capacity requirements.