Research conclusions: The load bearing and deformation laws of the embankment U － shaped structure are analyzed to obtain the change law of the stress － strain of the bottom plate and side － wall corresponding to the structure height and thickness． The moments of X axial direction of the bottom plate and side － wall are the control moments． The max moment of bottom plate is on the side － wall，and the max moment of side － wall is on bottom． The embankment U － shaped structure has features of higher whole stability and less deformation and it can control the subgrade deformation effectively．