In this study, stress difference between isotropic and transversely isotropic rock mass, and planar principal stresses at the periphery of the tunnel in the rock with various ratio of anisotropy were determined theoretically. Stress differences between isotropic and anisotropic calculations at crown. side walls and floor of a tunnel with assumed stress states were analyzed and compare each other by $FLAC^{2D}$, a finite differential element method. As a result, magnitude and direction of principal stresses in the case of ignoring anisotropy were different from those of anisotropic cases, whatever the stress state was. Stress difference increased as the ratio of anisotropy increased. Direction or anisotropy affected stress difference, especially in the cases of anisotropic directions of $45^{circ};and;135^{circ}$ of counterclockwise from x direction.