Abstarct: Underground facilities are essential part of modern societies that they should be designed and constructed correctly. Investigations in historical cases of earthquakes shows that they have lower damage in compared of surface structures. Nevertheless, some underground structure had experience of significant damage in recent large earthquakes, such as Kobe, Japan 1995.In dynamic analysis, the depth of tunnel and surrounding materials are the important parameters in the tunnel design, so in this research influence of tunnel depth under seismic load has studied by numerical finite difference method (FLAC3D) and analytical methods. As a seismic load, Kobe Japan acceleration has selected. The results showed that displacement around the tunnel decreases by depth growing in numerical simulation. Analytical scrutinize (Sharma, Judd, Dowding & Rozen solutions) displayed that tunnel in rock material has low damage in the earthquake loading.therefore, a circular tunnel in the depth of 60m into rocky surrounding material has selected for more studies. Tunnel support system is precast segmental lining, and the influence of seismic load has investigated in two non-slip and full slip interface states. Numerical method in the non- slip condition has well an agreement with analytical methods, but numerical method showed accordance just by Boebet solution in full- slip condition. Moreover, Park and Corygiliano methods obtained less value of axial forces and bedding moments in lining due to seismic loading. As parametrical studies, the effect of normal stiffness, sheer stiffness, cohesion, friction angle and tensile strength of interface between lining and tunnel in both conditions non- slip and full-slip have investigated in FLAC model. The results showed that these parameters have significant influence in stress increment to the lining, despite that they have ignored in analytical methods.