Reinforced soil structures have been used in Taiwan for more than 10 years. Most of them are mainly used by private corporations. Government agencies, however, become aware of and accept the new idea of reinforced soil structures during the past years. Design philosophy and construction procedure for reinforced soil structures are greatly different from those of conventional concrete retaining structures. Currently, a number of design methods and construction criteria are used by engineers in different countries since the modern development of reinforced soil structures. Available design and construction guidelines for reinforced soil structures in U.S.A., U.K., and Taiwan are introduced. In addition, design methodology and selection criterion of backfill for reinforced soil structures in these countries are also discussed.