This paper presents a numerical simulation of the bearing reinforcement earth wall by PLAXIS 2D. The bearing reinforcement was regarded as a cost-effective earth reinforcement. The model parameters for the simulation were obtained from the conventional laboratory tests and back analyses from the laboratory pullout tests of the bearing reinforcement. The simplified method for modeling the bearing reinforcement, which converts the contribution of friction and bearing resistance to the equivalent friction resistance, is introduced. This method is considered to be acceptable and practical in working state with sufficient factor of safety and small pullout displacement. The bearing reinforcement is modeled as the geotextile and the equivalent friction resistance is represented by the soil/reinforcement interface parameter, R, which was obtained from a back analysis of the laboratory pullout test results. The R values are 0.65 and 0.75 for the bearing reinforcement with 2 and 3 transverse members, respectively. The change in bearing stresses, settlements, lateral earth pressures and tensions in the reinforcements during and after construction is simulated. Overall, the simulated test results are in good agreement with the measured ones. The simulated results show that the BRE wall behaves as a rigid body, retaining the unreinforced backfill. The simulated bearing stress presents a trapezoid distribution shape as generally assumed by the conventional method of examination of the external stability of MSE walls. The simulated settlement is almost uniform due to a high stiffness of the rigid foundation and the bearing reinforcements. The maximum lateral movement occurs at about the mid-height of the wall, resulting in the bi-linear maximum tension plane. The knowledge gained from this study can be applied to other BRE walls with different wall heights, foundations and features of bearing reinforcements.