The behaviors and design procedures of wale in innovative prestressed support(IPS) system are presented in this paper. Using the theory of the beam on elastic foundation, the member forces of the wale under initial pretension are evaluated. Choosing cable tensions as redundant forces, member forces subjected to earth pressure are calculated by the statically indeterminate analysis. The computer analysis model under uniform and non-uniform earth pressure is constructed using beam element for the IPS wale, tension-only element for cable, and compression-only element for soil. Axial forces and bending moments of IPS wale under initial pretension and design earth pressure are calculated. The combined stresses due to these axial force and bending moment are estimated to satisfy the design formula.