Storage tanks are used extensively in the chemical process industriesfor storing raw materials, intermediate raw materials, semi-productsand final products. Storage tanks are considered as very importantprocess vessels in chemical plants. Generally, the storage tank can bein spherical shape, horizontal cylindrical shape, and verticalcylindrical shape, etc. No item of equipment is involved in moreaccidents than storage tanks in the chemical process industry,probably because they are fragile and easily damaged by fire attack,or slight overpressure, or vacuum. Underground Storage tanks ( USTs)and aboveground storage tanks (ASTs) are used to store a variety ofliquids, fluids and gases. Many factors need to be considered beforeselecting the storage tank and accessories to suit a specificapplication. In general, ASTs are easier to install and to monitor forleaks. They also offer a decreased risk of leakage and reducedmaintenance and record-keeping requirements. However, ASTs present agreater fire risk, have increased land needs, may have special zoningrequirements, are more prone to vandalism/damage and can be limited incapacity. USTs offer a decreased fire risk and often allow expandedland use. However, they present greater installation and maintenancechallenges, as well as an increased potential for leaks, which couldresult in soil and/or ground water contamination. Earth-covered tanksoffer both fire safety and economic land use; therefore, they can beused in substitution for spherical tanks provided that problemsconsequent on maintenance, corrosion, earthquake, shower rains can besolved. Most often, safety distance between storage tank farms andprocess area are not separated enough in chemical plants of Taiwan.Earth-covered tanks have potential in place of spherical tank spheres,both in offshore and in-land industrial area. The present project willpropose safety guidelines for earth-covered tanks in the chemicalprocess plant of Taiwan. In this study, we discuss the design and lookinto the theoretical background of safety aspects for earth-coveredtanks.