Walls below grade can be constructed of reinforced cast-in-place concrete, pre-stressed concrete panels, masonry, or preservative-treated wood. Wood foundations are only used to a minor extent, employing specialized waterproofing practices.

Foundation walls, whether of concrete, masonry, or wood, must be structurally designed to resist the loads imposed upon them by backfill and hydrostatic pressure.

Waterproofing should only be applied to the exterior (earth side) of precast concrete, masonry, and wood foundations. Waterproofing can be applied to either the exterior or interior side of below-grade, cast-in-place concrete foundation walls.