Shell structure are widely used in a variety of engineering application and mathematical solution of shell structures are available only for a few special cases. The solution of shell structure is more complicated when it has such condition as winker foundation, variable thickness and other problem. In this paper, a simple finite element method is presented for the analysis of axisymmetric several types of shell structure subjected to axisymmetric loads and having uniform and varying wall thickness on elastic foundation. The method is based on the analogy with a beam on elastic foundation (BEF), foundation stiffness matrix where the foundation modulus and beam flexural rigidity are replaced by appropriate parameters pertaining to the shell under considerations. The technique is attractive for implementation on a numerical solution by means of a computer program coded in FORTRAN language with a few elements. To demonstrate this fact, it gives good results which compare well with SAP2000.