Abstract: The bearing capacity factors N_c, N_qand N_γof strip footing are calculated using a two-dimensional explicit finite difference code FLAC with twin shear unified strength theory. The bearing capacity formulae by Prandtl and Terzaghi are used to compare with the numerical solutions. The solutions of analytical and numerical methods are correspondent when the influence of the intermediate principal stress is neglected. The difference between the analytical and numerical methods is related to the dilation, and the influence of the intermediate principal stress on the bearing capacity of strip footing is concerned with the friction angle.