Steel sheet shear walls with burring holes are employed in low-and mid-rise buildings in seismically active regions. The walls that receive in-plane shear force allow shear stress to concentrate in intervals between the holes. The effects of cross-rails which are designed to strengthen the bearing capacities of the studs, on the walls were clarified by experiments and analyses. Shear stiffness of the wall was gradually decreasing according to the deformation increasing, regardless of cross-rails. Ultimate strengths of the walls depended on tension fields restrained by cross-rails. The formulas of the allowable and ultimate strengths were developed using the mechanisms.