In order to make clear reasonable executive conditions of steel fiber reinforced high-strength shotcrete (SFRS) constructed in a squeezing tunnel with time dependency, a numerical analysis has been conducted, by taking velocity of tunnel face progress, elasto-plastic behavior of steel supports and time dependency of strength of SFRS into account. It has been recognized that SFRS is a reasonable primary lining for a tunnel with sever geological conditions. Especially high strength at early stage of its execution and the toughness after its yielding contribute to the safety construction of a squeezing tunnel with time dependency.