Support end reactions that occur in pipelines joining pressure vessels, reactors and others plant equipaments are usually minimized by the introduction of bends in the pipelines. These effects arise due to thermal displacements of the componentes. Therefore, bends are designed to increase the flexibility of the pipelines, making them absorb the thermal displacements in order to decrease the stresses and deflections in the walls of the vessels and reactors. Longitudinal and hoop normal stresses that arise in these bends are relatively high when they are compared to nominal these bends are relatively high when they are compared to nominal stresses, calculated by the ordinary theory of bending of beams. These stresses are induced by a phenomena of flattening, which occurs in smooth and mitred curve bends. The objective of this thesis was to compare results for the stresses induced by the flattenuing effect, determined by three different and independent methods. These three methods were based on an analytical analysis by the kitching theory of flexure of mitred bends, an experimental analysis by the straingage method through an 180 graus mitred bend model made of a low carbon steel tube (64mm external diameter and 2.0 mm thickness) with a bend of 176.6 mm in radius and, finally, a numerical analysis of this tube by the finite element method.