Retaining walls are structures which are designed and constructed to resist lateral pressure of soil. When there appears a change in ground elevation that exceeds angle of repose of soil then these walls prove effective. These types of walls are used in construction of buildings having basements, bridges, roads, etc. when it is necessary to retain embankments or earth in a relatively vertical position. These are supported by rock or soil underlying the base slab or supported on piles. When these walls retain earth or any such material in earthen embankments for railways, roads, wing walls of bridges and many more, then such earth or any such material is referred to as backfill. In order to design such walls is mandatory to determine the pressure exerted by and acting on plane faces of soil. Retaining walls can be designed by Working Stress Method or Limit State Method. In both methods Rankine’s theory of earth pressure is used which consists of both passive earth pressure and active earth pressure. By finding stresses we can estimate and design these walls.