The　incident　direction　plays　an　important　role　in　the　seismic　response　of　long　lined　tunnels.　A　simplified　analytical　solution　is　developed　for　estimating　the　seismic　response　of　the　circular　tunnel　under　obliquely　incident　shear　waves,　including　the　principle　stress　and　the　internal　forces　and　deformations　on　the　cross　section　and　longitudinal　of　the　tunnel.　Based　on　the　elastic　wave　theory,　the　oblique　incident　shear　wave　can　be　decomposed　into　an　axially　propagating　shear　wave　and　a　shear　wave　propagating　transversely　to　the　tunnel　axis.　A　modified　elastic　foundation　beam　model　is　used　to　calculate　the　tunnel　longitudinal　response,　which　is　based　on　Timoshenko　beams　resting　on　Winkler　foundations　with　considering　different　tangential　contact　conditions.　Furthermore,　by　adopting　wave　theory　and　Fourier　transform,　longitudinal　response　of　tunnels　under　arbitrary　seismic　load　can　be　obtained.　Moreover,　the　flattening　effect　and　out-plane　response　of　tunnel　crosssection　caused　by　longitudinal　bending　are　considered.　The　proposed　analytical　solution　is　verified　by　comparing　with　the　dynamic　numerical　results.　The　effect　of　the　incident　angle,　ground　condition　and　contact　condition　on　the　seismic　response　of　long　lined　tunnel　is　investigated　by　the　simplified　analytical　solution.　It　is　demonstrated　that　the　proposed　solution　can　be　adopted　to　predict　internal　forces　and　deformations　of　circular　tunnels　under　obliquely　incident　shear　wave　in　preliminary　design.