Abstract: Pipe shears for cutting tubes of a subaqueous structure, in which the pipe shears are suspended from a vessel to a location at which a tube of the subaqueous structure is to be cut and removed. The pipe shears is formed by two clamping jaws, hingedly connected about a first hinge axis, and a hydraulic cylinder for moving the clamping jaws towards and away from each other. The jaws have opposed flat faces which flatten the tube when the jaws are moved together. A cutting device is located adjacent to the jaws for shearing the tube adjacent to the flattened portion thereof clamped between the clamping jaws. When the tube has been sheared by the cutting device, a separated section of tube can be lifted to the surface while the flattened portion remains clamped in the jaws.