In this paper the theoretical method to analyse the pore water pressures in the sand bed under the oscillating water pressure is developed. In the former researchs the validity of the theoretical treatment for the one-dimensional problem has been verified. However, the one-dimensional treatment is not sufficient to obtain the precise informations concerning the many practical problems. From this point of view, in this study, we derive the fundamental equations for the general three-dimensional sand layer under the oscillating water pressure. The validity of this theoretical method is verified by experiments for the twodimensional problems.