In conducting analysis of systems that have failed as a result of lightning and transients, the authors have observed repeated incidences associated with corrugated flexible tubing (CFT). Corrugated stainless-steel tubing is one of a group of flexible pipes used for low-pressure gas. This tubing is increasingly used not only in processes but also in laboratories, warehouses, and office facilities for distribution of heating gas. These products were designed with mechanical properties in mind. The design does not directly consider electrical characteristics; however, since these piping systems are constructed of conductive metals, they will have electrical properties. Despite the observed tendency of this piping to fail during lighting and transient events, there has been no coherent hypothesis for the phenomenon of CFT failure due to lightning. This paper will address the electromagnetic response of these tubing systems. Ten electrical properties are correlated to the impact of lightning and transients on materials such as corrugated tubing.