In the field of Soil Mechanics and Soil Dynamics, quite a lot of literature bave been made available by tbe researchers on theories of eartb pressures, methods of calculating earth pressures over rigid and flexible retaing walls under static and dynamic conditions and for calculating the point of action of earth pressures over retaining walls. Mononobe-okabe (1929) bas proposed an analytical solution for dynamic earth pressures on rigid walls based on a modification of Coulomb’s equation for static conditions. The point of action of the total earth pressure (static+ dynamic) has been assumed to be at one third the height from the base. Prakash and Basavanna (1969) determined the dynamic earth pressure and its distribution using Pseudo-static analysis and indicated that the dynamic increment will act at about 2/3 H for the particular case considered. Isbii et al (1960) concluded from experimental data that the point of action of the total earth pressure (static+dynamic) is at 0.35 H to 0.4 H above the base, where H is the height of the wall. Prakash and Nandakumaran (1969) have constructed a steel model wall and determined the dynamic pressure increment and its point of action. It has been indicated that the ratio of dynamic pressure increment to the static pressure bears a ‘.linear relationship with the acceleration to which the wall is subjected and the point of action lies around 0.48 to 0.54 H with an average value of 0.51 H above the base. – Recently engineers have been facing the problem of calculating the deflecticn of flexible retaining walls, such as counterfort retaining walls, in order to limit the deflection and movement of such walls for safety for wbich no solution is readily available.