The twin tunnels for Esfahan subway are being excavated in both soil (alluvial deposits) and rock mass (shale, slate and sandstone). Due to time different between the excavations of the tunnels, it was necessary to simulate how the effect of time and distance lag in excavation of tunnels may affect the surrounding environment in the shape of the ground settlements. An instrumentation monitoring program is also being implemented in the site. The current research work discusses how the results of numerical simulation could show the effect of the distance between the tunnels, and the delay in excavation of tunnels as compared to instrumentation results. Also the area around the tunnels affected by the tunnel face is investigated.