The stress-induced failure, such as spalling and rock burst are considered as engineering disasters in deep underground excavations in hard rock. A practical predictive technique or a model to evaluate these stress-induced failures and a spalling strength is a concern in the design of support systems and excavations in underground tunnels. In the present study, tunnel excavations subjected to rock spalling failure is investigated in Pahang-Selangor Raw Water Project and the numerical model is conducted. The rock mass properties and spalling depth were recorded and compared with predictions from numerical modeling. The numerical modeling using the finite element analysis program Phase2 provides a visual representation of the stress and deformation situations and their respective locations in the tunnel. The predicted depth of spalling failure in the model was in good agreement with the observed failures. The model provided a reasonable spalling prediction of the maximum depth of failure in a deep hard rock tunnel.