Tunnel lining is designed and constructed mainly based on the past experience. Considering mechanical characteristic and the introduction of new materials to lining lead to a proper structure, furthermore, the reduction of construction cost and the improve of the durability. In this study, full-scale loading experiment for tunnel lining was carried out and the analysis considering the development of cracks was done on the basis of the results. It was found that structure strength of lining considering the change of mechanical structure system could be calculated by the analysis.