In order to construct underground structural systems safely and economically, exact identification of the system parameters and accurate analysis of the system behaviors are required. Therefore, necessity of back analysis which is able to identify material properties of underground structural systems is increased. In this study a back analysis program which can identify the system parameters is developed using the direct method to be combined with the forward analysis program. Results of the back analysis program show good agreement with that of Gens et al. Sensitivity of the accuracy and convergency of the back analysis program on the number of measuring points is investigated. Comparison between the results of the back analysis with measurement data and the obtained material properties from the field tests shows good agreement for the real construction site.