This paper presents an elasto-plastic model for determination of the ground response curve of a circular underwater tunnel excavated in elastic-strain softening rock mass compatible with a nonlinear Hoek-Brown yield criterion. The finite difference method (FDM) was used to propose a new solution to calculate pore water pressure, stress, and strain distributions on periphery of circular tunnels in axisymmetric and plain strain conditions. In the proposed solution, a modified non-radial flow pattern, for the hydraulic analysis, is utilized. To evaluate the effect of gravitational loads and variations of pore water pressure, the equations concerning different directions around the tunnel (crown, wall, and floor) are derived. Regarding the strain-softening behavior of the rock mass, the stepwise method is executed for the plastic zone in which parameters of strength, dilatancy, stresses, strains, and deformation are different from their elasto-plastic boundary values as compared to the tunnel boundary values. Besides, the analytical equations are developed for the elastic zone. The accuracy and application of the proposed method is demonstrated by a number of examples. The results present the effects of seepage body forces, gravitational loads and dilatancy angle on ground response curve appropriately.