It　is　difficult　to　design　and　evaluate　retaining　walls,　due　to　the　disagreement　regarding　the　treatment　of　earthquake　action　on　the　toe　of　retaining　walls　in　design　codes　in　China　and　other　countries.　For　example,　a　2m-soil　layer　covered　at　the　front　of　a　retaining　wall　is　considered　and,　the　effective　design　and　analysis　of　the　associated　retaining　walls　under　strong　earthquake　motions　are　explored.　Based　on　the　numerical　simulation　of　near-field　wave　motion,　the　dynamic　response　of　the　retaining　wall　is　analyzed　with　four　records-El　Centro,　Taft,　Qi＇an　(Luan　he),　Tianjin　Hospital　(Ning　he)　waves　under　different　site　conditions.　By　comparing　the　shear　force　history　of　the　back　with　that　of　the　toe,　it　is　found　that　the　shear　forces　of　the　toe　of　wall　are　significant　to　the　dynamic　stability　of　the　retaining　wall,　and　they　provide　resistances　to　the　overturning　and　sliding　actions　resulting　from　the　dynamic　earth　pressure.　Using　a　simplified　method,　the　resultant　force　action　points　of　pressure　and　shear　on　both　the　toe　of　wall　and　the　back　are　obtained.　At　a　given　location,　the　resultant　force　action　points　of　both　pressure　and　shear　are　close　to　each　other,　about　0.62H2　(H2　denoting　the　buried　thickness　at　the　front　of　retaining　wall)　and　1/3H　on　the　toe　and　the　back,　respectively.　A　reliable　value　of　earthquake　action　on　the　toe　of　wall　is　proposed　in　design　and　the　reduced　coefficient　of　seismic　action　effect　is　discussed.