In this paper small punch test (SPT) which is one of miniaturized samples technique, was employed to characterize the mechanical properties of carbon steel P110. The tests were carried out in the range of –175°C to RT. Results obtained for SPT were compared to those calculated for tensile and Charpy impact test. Based on tensile and SPT parameters numerical model was prepared. 8 mm in diameter and 0.8 mm in height (t) discs with and without notch were employed in this research. The specimens had different depth notch (a) in the range of 0.1 to 0.4 mm. It was estimated that α factor for comparison of Tsp and DBTT for carbon steel P110 is 0.55 and the linear relation is DBTT = 0.55TSPT. The numerical model fit with force – deflection curve of SPT. If the factor of notch depth and samples thickness is higher than 0.3 the fracture mode is transformed from ductile to brittle at –150°C.