This paper presents a new limit equilibrium (LE) approach for evaluating the ultimate bearing capacity of strip shallow foundations with different embedment heights resting on sandy soil and based on Meyerhof assumptions. Then presented LE approach has been used to evaluate bearing capacity for gravity walls with varied embedment height to width ratios (h/B). In order to facilitate the calculations, new stress distribution equations have been integrated for semi-infinite uniform strip load using Boussinesq solution. Governing parameters have been examined individually to determine their effects on the ultimate bearing capacity, such as live load, foundation and wall backfilling soil friction angles, and h/B. Finite element analyses (FEA) with Mohr-Coulomb material model has been used to verify and calibrate the proposed LE calculations. Calculated bearing capacity - for foundation soil with different embedment heights on each side averaged along foundation width – has been related to bearing capacity of similar foundation with lowest embedment height value as improvement factor (If). Due to unevenness of embedment, soil wall contact stresses at failure become uneven. Partial shear failure factor (PSFF) is produced to represent its shear failure surface which developed in soil at the side with higher embedment. Comparing If which calculated from the proposed approach to FEA results, PSFF ranged between 0.522 and 0.255 for live load to width ratios (LL/B) from 0.0 to 10.0 and ranged between 0.675 and 0.411 for h/B from 0.5 to 2 at soil friction angle 30o, 33o, 36o. PSFF diversify is inversely proportional to h/B and LL/B. If ranged from 1 for equal side embedment to 2.866 as maximum for unequal side embedment. If diversity is proportional to h/B and soil friction angle.