Abstract: An earth retaining wall formed by a plurality of panels which are matingly stacked together in jigsaw puzzle like fashion against an earth embankment. The panels are arranged one above another and are held together by vertical bars which pass through hollow pipes formed at peripheral portions of each panel. Each bar is formed at a terminal end with a ball foot formation which rests in a matingly engageable ball foot formation plate or footing positioned in the embankment. The upper terminal end of the wall is capped by a plate member. Wave breakers can be installed on the faces of the panels when the wall is employed as a sea wall. Two walls also can be installed in cooperative fashion to function as a water dam.