Retaining walls are structures used not only to retain earth but also water and other materials such as coal, ore, etc. where conditions do not permit the mass to assume its natural slope. In this chapter, after considering the types of retaining wall, earth pressure theories are developed in estimating the lateral pressure exerted by the soil on a retaining structure for at-rest, active, and passive cases. The effect of sloping backfill, wall friction, surcharge load, point loads, line loads, and strip loads are analyzed. Karl Culmann's graphical method can be used for determining both active and passive earth pressures. The analysis of braced excavations, sheet piles, and anchored sheet pile walls are considered and practical considerations in the design of retaining walls are treated. They include saturated backfill, wall friction, stability both external and internal, bearing capacity, and proportioning the dimensions of the retaining wall. Finally, a brief treatment of earth pressure on underground structures is included.