In　this　paper,　the　seismic　response　of　the　underground　structures　in　the　saturated　soil　is　studied　by　ABAQUS,　with　the　saturated　soil　being　simulated　by　the　pore　pressure　element　based　on　the　fluid-solid　coupling　dynamic　formulation　of　fluid-saturated　porous　media.　It　is　illustrated　that　by　the　end　of　the　earthquake　input,　the　value　of　Mises　stress　is　maximal　on　the　two　bottom　corners　of　the　structure.　The　value　of　pore　pressure　and　vertical　displacement　is　large　in　the　bottom　area　near　the　structure,　and　the　value　of　pore　pressure　and　vertical　displacement　is　equal　on　two　sides　of　the　structure.　The　vertical　displacement　of　the　soil　decreases　with　the　increase　of　depth.　The　maximal　seismic　response　occurs　when　the　acceleration　of　the　earthquake　input　is　maximal.