Abstract: A new method is proposed for solving the problem of non-axisymmetric elastic problems in multi-layered foundation with rectangular coordinate system. The method is simple and effective, which changes the situation that elastic multi-layered foundation problems could only be solved in cylindrical coordinate system. The location of rectangular coordinate system is changed so that Laplace transform and its differential properties can be used. Starting from the fundamental equations of elastic mechanics in rectangular coordinates, the state equations of one elastic layer and the state space transferring matrix are derived in rectangular coordinates. The procedure of solving the problem with this method is given.