Abstract: This paper, based on Winkler's assumption, proposed a unitied method for calculation internal forces of vertical piles carrying lateral loads and of beams on elastic foundation subjected to vertical loads and moment. This method is suitable for vertical pile with various distribution types of K value, both for single layer and multiple layers of soil. It may be used for beams on elestic foundation with uniform or non-uniform soil （for example, one end of beam lies on excavated foundation while the other end on earth fill） and for foundation beam interacted with pile. It can be also handled with clear conception and simple calculation without solving simultaneous equation.