Abstract: The edifferential quation governing flexure rotation of a flexible wall of undergound structures under Winkler hypothesis which includes the effect of transverse shear deformation is derived in this paper. Solutions of basic equations including bending moment, shearing force, lateral deflection and rotation of the wall axis are given. The modifications (from the solution appropriate to the classical treatment) are found to be dependent upon both the elastic properties of the wall material and rock and the dimensions of the wall cross section. It is apparent that except the displacement and rotation in the top of the wall, there is no appreciable error in the classical prediction without considering of effect of transverse shear deformation in engineering practice.