Abstract: The problem of underground water treatment in tunnel construction had plagued tunnel engineering community for a long time. The understanding of underground water action mechanism had not reached a consensus. So it needs to deep study on this issue from concept to methodology. This paper is based on the analysis of the research status. The impact analysis of tunnel construction on the changes in groundwater seepage is carried out. The physical model tests of the tunnel water pressure is done. Numerical analysis of tunnel lining water load and its associated problems are carried out. Then, the tunnel water load calculation model is proposed under different anti-drain modes, with tunnel groundwater treatment concepts and methods. The main innovation are as follows: a) the concept of high water pressure is clearly put forward, b)the conceptual model of the tunnel lining water pressure calculation, c)the tunnel waterproofing and drainage principles to adopt different processing strategies for different tunnel depth segments and groundwater development status. The research result provides a theoretical basis for design of high pressure water tunnel.