Abstract: The subgrade is assumed to be a hinge-spring system with horizontal and vertical reactions and the vertical-horizontal coupling distortion of an elastic foundation beam is not considered, then the fractional-step calculation method considering the horizontal frictional resistance is put forward with the fractional-step calculation conception introduced. Namely, the first is the analysis of the vertical displacement of a finite length beam under all kinds of vertical loads. Then with the relationship between horizontal and vertical displacements established, the horizontal displacement is obtained. Thus the vertical subgrade reaction and horizontal frictional resistance are obtained and applied to the beam as loads so that the internal force and displacement of the beam can be calculated. Lastly, with the examples for calculations, the comparative analysis of the elastic foundation beam considering the horizontal frictional resistance is obtained. The results show that the effect of the horizontal frictional resistance can be considered effectively in the fractional-step calculation method. The method is simple and easy to calculate and it can be used for the calculation of elastic foundation beams.