This study aimes at investigating the applicability of single surface work - hardening model(7, 8) to clayey soils through FEM analysis. The comparison was carried out for the results between numericaL analysis and cubical triaxial tests in which confined stress was applied differently and 3-directional principal stress can be controlled. Furthermore, the results of the numerical analysis were compared with observed values of load test on the 2-dimensional model foundation composed of clayey soils. The agreement between nu- merical and observed values proved to be of high accuracy, which indicates that numeri- cal techniques developed during this study using the model can be used for the prediction of settlement, leteral displacement and pore water pressure of actual soft foundation of clayey soils.