When a foundation on the ground with tunnel is constructed, the ultimate bearing capacity of a footing is reduced by tunnel. In practice, structure may bate a considerable damage because of large settlement. This study shows that the settlement which is caused by variety of the ultimated bearing capacity leads fatal damages to the footing above tunnel. Therefore, it is necessary to study on the reduction both of the ultimate bearing capacity which leads a failure and of tolerable settlement which satisfies the safety of the building. For this reason, the variety of ultimated bearing capacity was analyzed using tub-dimensional elasto-plastic finite difference method in this paper. As a result, bearing capacity of the foundation above tunnel should be determined after establishing limit of allowable settlement and considering reduction-ratio of bearing capacity.