A system for laying an underwater pipeline on a bed of a body of water has a construction site to form a string of an underwater pipeline, the string being defined by a curved portion shaped substantially like a portion of the bed of the body of water characterized by an abrupt change in slope; at least two vessels to transfer, in the body of water, the string from the construction site to a laying site in the body of water and substantially on the vertical of a path along which to lay the string; and a plurality of floating devices configured to be coupled to the string and so as to selectively support and sink the string in the body of water, and progressively lay the string along the path on the bed of the body of water.