Abstract: In the conventional methods for calculating the ultimate bearing capacity of subsoil, the surcharge soil is taken as a surcharging load, and the strength of the soil burying the foundation is not considered. In order to consider the ratio of the bearing capacity provided by the soil strength of the surcharge soil, the bearing capacity of subsoil is calculated by means of both the finite element method (FEM) and the conventional method. The bearing capacity provided by the surcharge soil is then estimated by comparing the results calculated by the FEM and those by the conventional method.