Towing lug design is an important part of the platform wet towing analysis. There is no domestic precedent in the design of the wet towing lug of a FPS with a displacement of more than 100,000 tons. To fill this gap, the first deep-water semi-submersible production platform "Deep Sea No.1“ as an example, the design and analysis method of wet towing lug of large FPS is introduced. A few days ago, the FPS has safely arrived in the designated waters of the South China Sea, further verifying the correctness and reliability of the towing lug design and analysis. In this paper, a set of strength analysis and design methods for long-distance wet towing lug of large-scale FPS is established, which can provide reference and basis for the design of towing lug of similar platforms in the future.