Liquefaction is the major failure mode of tailing dams during earthquakes according to ICOLD report, 2001. This study aims to assess the liquefaction potential at different depths considering (N1)60 values of the Sphordi phosphate tailing dam using empirical and FDM numerical approaches based on the non-linear Finn-Byrne constitutive model. The effect of four actual recorded earthquakes with different PGA levels namely, Bafgh (2005, PGA:0.13), Parkfield (1996, PGA:0.27), Erzincan (1992, PGA:0.5), and Tabas (1978, PGA:0.86) have been investigated on the liquefaction of the studied tailings dam. The liquefaction coefficient (ru), liquefaction safety factor (FSL), and liquefaction potential index (LPI) were assessed. The results revealed that generally by increasing (N1)60 from 2 to 6 the ru decreases 50 percent. Moreover, the FSL values obtained from empirical and numerical approaches show a good agreement in which the FSL increases 55% with increasing depth ((N1)60 values of 2 to 6). To examine the liquefaction potential of tailing dams, in addition to liquefaction index values including ru, FSL, and LPI, it is necessary to assess the liquefied extension zone of tailings. Evaluating LPI classification depicts that at low seismic levels (PGA:0.13) the tailings fall into the non-liquefied class and at high seismic level (PGA:0.86), very high liquefaction potential has been observed at 71% of the tailings area. Finally, the results provide a better understanding of the tailings compaction on the liquefaction potential at different seismic levels.