Abstract: By use of the upper limit theorem of plastic limit analysis and variational principle,the ultimate bearing capacity of anisotropic and non-homogeneous foundation soils were ascertained,and the basic formulas were derived.It was analyzed with the computation program how the anisotropic and non-homogeneous parameters influenced the bearing capacity.The results were compared with other scholar’s results.It was shown that the bearing capacity obtained by this method was more reliable.