In the theory of reinforced concrete beam structural analysis, the retaining wall support beam, also known as the transfer beam, is a type of bending member with relatively large stiffness and cross-sectional area (where the span-to-depth ratio is less than or equal to 2.5 for continuous spans and 2 for single spans). Elastic analysis results have shown that the assumption of a flat cross-section for the beam is not applicable to the transfer beam; there exists a zone with high stress concentration at the bearing location and especially at the bearing face. The vertical deformations caused by shear forces in the transfer beam are much greater than the deformations due to bending, thus playing a significant role in the total deformation. Moreover, transfer beams often exhibit early cracking along the direction of the principal compressive stress, which is perpendicular to the direction of tensile stress. In many cases, cracks appear vertically or diagonally when the beam is subjected to shear-induced damage. The working state of the transfer beam at the ultimate limit state must be calculated using a structural model, known as the "strut and tie" model or "virtual strut" model, which is the most suitable model for reinforced concrete beams with side reinforcement. In this paper, the author analyzes the design calculation content of the transfer beam through specific examples based on the design standards 22TCN 272-01 of the Ministry of Transport of Vietnam and the American standard ACI 318-2002. Keywords: Tensile stress; principal compressive stress; transfer beam; strut and tie Model.