The corrugated steel plate structures is applied to the construction of mountain tunnel portal part with shallow depth, the tunnel on the outskirts of urban areas and ecology move passage. In this study, A finite element method is used for research the behavior of corrugated steel plate structures due to construction position under declinating earth pressure and excavation depth. A finite element method were performed varying construction position(10, 15, 20 and 25m) from slope and excavation depth from surface. The hoop thrust and moment, displacement of corrugated steel plate subjected to construction position and excavation depth is determined from a finite element method. From results of finite element method, it was found that the increase of thrust and the decrease of displacement as the amount of distance increase from slope with construction position. But the thrust and moment, displacement has not different value with excavation depth.