Abstract: Based on the theory of Airy minute amplitude of vibration, A finite element model for sea-soil-tunnel system is established on the basis of the software of ABAQUS. The seismic responses of under sea tunnels to of effects analysis hydrodynamic and hydrostatic pressures under different buried depths are compared. The results show that, the horizontal acceleration and relative horizontal displacement is 1.1~1.4 and 1.8~2.3 times respectively under hydrodynamic pressure than hydrostatic pressure. With the increasing buried depth, the stress and displacement as well as the corresponding impact factor of hydrodynamic pressure K_D decrease, that is, the hydrodynamic pressure has no effect on seismic response when it reaches certain depths.The stress in spandrel and haunch is significantly larger than that in the other parts so that the spandrel and haunch are the most dangerous parts of the tunnel.