This article uses the knowledge gained from tunnel fires to address the structural analysis of tunnel walls during fire exposure. The designing at normal temperature and its theoretical background are discussed in the literature. As these books did not yet deal with the issue of fire protection designing, we tried to supplement the existing theoretical knowledge with the knowledge provided by the relevant standards for reinforced concrete tunnel walls. In addition, we have tried to add our own individual ideas to the theory where we felt that there were gaps. The theoretical summary has been compiled in such a way that it can be easily transferred and applied to everyday practice. In this article, we discuss in detail the calculation of the internal forces in tunnel walls during fire exposure. Due to space constraints, the issue of designing at normal temperatures is only touched upon in this article, limiting it to the knowledge available in the literature. Since finite element modelling has become a commonly used technique in tunnel design since the 1970s, we use its potential to investigate the effects of earth pressure and surface loads on the tunnel walls during fire and their changes, using specific software for geotechnical design. In accordance with the limitations of the scope, the determination of the equivalent thickness and the modulus of elasticity of the tunnel wall is also presented in order to determine the internal forces during the fire action.