The ultimate bearing capacity of surface foundations on a sand layer overlying clay has been theoretically investigated. First, a review of previous studies on the bearing capacity problems for this type of foundation was performed and a discussion was presented concerning the practical application. Second, the kinematic approach of limit analysis was used to calculate the upper bound of the true ultimate bearing capacity. The kinematic solutions are upper bounds and their accuracy depends primarily on the nature of the assumed failure mechanism. This approach makes it convenient to create design charts, and it is possible to trace the influence of parameters. Third, the commercial finite element program ABAQUS was applied to obtain the ultimate bearing capacity based on the elasto-plastic theory. Results obtained from the kinematic approach were compared with those from the program ABAQUS and the limit equilibrium equations proposed by Yamaguchi, Meyerhof and Okamura et al. Finally, the validities of the results from the kinematic approach, the results from the program ABAQUS and the limit equilibrium equations were examined.