MRT system is very popular in the metropolis area. To avoid transportation and environment impact on the function of the city during the MRT is being built, shield tunneling method is widely adopted in many countries. In Taiwan, the experience of Taipei MRT is being applied to Kaohsiung MRT which is still under progress at the moment. Due to the difference of soil properties, the settlement and lining forces caused by the excavation at some part of Kaohsiung MRT may larger than that of Taipei MRT. To investigate the reason for this, the interaction of soil and tunnel lining is studied on this paper. It is expected that the results and suggestions described in this paper would be helpful in gaining the ability of analysis so that more effective design can be developed for such problem in the future.