Buried tunnels with circular cross section, such as urban undergrounds are very popular in transportation engineering. The seismic behavior of such structures during operation is of importance. There exist different closed form solutions, such as Penzien and Wang methods for seismic evaluation of shallow tunnels. In the present research, these analytical methods are employed to analysis tunnel lining forces, constructed in soft to hard soil with different mechanical properties and constant shear strain. A numerical model, based on finite element method, was then developed to compare the analytical and numerical method outputs when the tunnel is under seismic loads. For this purpose seven types soil, soft soil to very dense sand, was selected and analysis was carried out. The analysis shows relative error in analytical methods. Also it is shown that with increasing soil stiffness, the induced circular stress in lining is reduced