Abstract: A new multi-layered model to solve the surface settlement of non-homogeneous soil with arbitrarily varying elastic modulus subjected to axisymmetric loads is presented. This model divides the non-homogeneous soil layer into a series of sub-layers with shear modulus varying linearly in each sub-layer and continuous on the sub-interfaces by means of the fact that an arbitrary curve can be approached by a series of continuous but piecewise linear curves. The settlement of non-homogeneous soil layer with shear modulus expressed in different functions are obtained by Hankel integral transform technique and transfer matrix method.