The isoparametric element method is used for a plate on non-homogenous foundation. The surface displacement due to a point force acting on the non-homogeneous foundation is the fundamental solution. Based on this analysis, the interaction between the foundation and plate can be determined and the reaction of the foundation can be treated as the external force to the plate. Therefore, only the plate needs to be divided into some elements. The method presented in this paper can be used in cases such as thin or thick plate, different plate shapes, various loading, homogenous and non-homogenous foundations. The examples in this paper show that this method is versatile, efficient and highly accurate.