Accurate　determination　of　active　earth　pressure　distribution　on　rigid　retaining　wall　including　the　magnitude　and　height　of　application　of　its　resultant　is　of　immense　importance　for　designing　the　earth　retaining　structures.　In　this　paper,　an　analytical　solution　based　on　the　soil　arching　effect　is　presented.　According　to　Mohr＇s　stress　circle,　a　new　relationship　between　active　earth　pressure　and　normal　stress　on　failure　surface　at　any　depth　from　backfill　surface　is　obtained.　By　analysing　parabolic　arch　of　minor　principal　stresses,　a　new　coefficient　of　active　lateral　earth　pressure　is　proposed.　The　problems　that　the　vertical　static　equilibrium　equation　of　differential　flat　element　considering　soil　arching　effect　is　not　reasonable　are　analysed.　Then,　based　on　the　limit　equilibrium　of　differential　flat　element,　new　formulas　relevant　to　the　distribution　of　active　earth　pressure,　the　magnitude　and　height　of　application　of　its　resultant　are　derived.　The　effects　of　backfill　internal　friction　angle,　wall-soil　friction　angle,　wall　height,　surcharge　load　and　backfill　unit　weight　on　those　formulas　are　investigated　in　detail.　In　addition,　the　comparisons　of　the　predictions　by　proposed　equations　with　available　test　data　as　well　as　existing　solutions　are　carried　out,　which　implies　adequate　accuracy　of　the　proposed　solutions　for　all　ratios　of　wall-soil　friction　angle　to　internal　friction　angle.