A new analytical method for calculation of tunnel linings with thickness varying along the perimeter of cross-section, for the action of own weight of soil, pressure of ground water and liquid filling the tunnel, taking into account the influence of the earth surface, as well as the weight of buildings and structures on the surface, is proposed. The method is based on the consideration of interaction between the underground structure and the surrounding ground massif as elements of a single deformable system. Examples of calculations illustrating this method are given.