For the defects of traditional pile tip resistance calculation without considering the intermediate principal stress and the roughness of the pile end, based on the assumption of slip line field, established the slip line field, and considering the intermediate principal stress and the tip roughness, applied the basic properties of slip line to deduce the integral constant of passive area, then deduced the active area integral constant by the active area force, and by means of the properties of the integral constant equal on the same slip line, deduced pile tip resistance calculation formula considering the intermediate principal stress and pile tip roughness. The formula can degenerate into prandtl solution when pile end is completely smooth, and with the increase of b value and pile end roughness, the pile end resistance increases, which is consistent with actual situation. The formulas can be applied to the engineering practice.