Steel tubes may be loaded by concentrated lateral loads such as support or impact loads. Impact loading, for example, is an important load case for buried pipelines that are struck during excavation activities, or large-diameter tubes during transportation (handling accidents). This paper presents an analytical model based on shell theory to determine the elastic-plastic load deformation behaviour. Test results are given as well as the results of finite element calculations. The finite element results and the model equations are in good agreement with the experimental results and illustrate the tube denting response.