The friction on the upper and lower faces of the reinforcing mats were obtained by analyzing two reinforced soil retaining walls. One of which had inextensible steel mesh and the another had extensible polymer grid. Generally speaking, the friction on the upper face acts in the forward direction and the friction under the lower face acts in the backward direction, and their distribution are not the same. The difference between the upper and lower faces results in the tension of the mat. The frictipn near the face of the wall acts in the forward direction. Soil constants related to deformation are closely related to not o ly stability but also deformation of the retaining walls. Thus, the possibility of establishing new design methods for providing deformation of the retaining walls by taking into account of soil constants during and after the construction is discussed.