Expanded Polystyrene (EPS) is used as an inclusion to mitigate stresses acting on tunnels. In this study, the efficiency of utilizing EPS in reducing dynamic loads acting on shallow tunnels was studied. To gauge this, dynamic modulus of elasticity (Ed) and shear modulus (G) of EPS with densities equal to 25, 30, and 35 kg/m3 were characterized based on series of ultrasonic tests, where Ed ranged