Abstract: The plate on the elastic foundation is simulated according to the theory of both plane and bending problems, and the nodal displacements on the interface between the plate and the foundation are represented by the displacements on the middle surface of the plate. Assuming the load on the plate is transmitted in distributional state to the foundation, on the basis of the relationship between the nodal force and its displacement on the semi-infinite surface, the relationship between the distributional forces on the foundation surface and the nodal displacements is developed by use of the Gaussian integral method. Based on the conditions of compatible displacement and static force equilibrium, the finite element equations are built with the displacements of the middle surface as unknown variables. And the given example shows that it is essential to consider the distributional forces on the interface between the plate and the foundation.