Earthquake strong motion recordings from two deeply embedded sites with instrumented structures and free-field accelerographs are used to evaluate variations between foundation-level and free-field ground motions. The foundation free-field ground motion variations are quantified in terms of frequency-dependent transmissibility function amplitude, ${mid}Hmid$. Comparisons are then performed with an analytical model for the assumed conditions of a rigid base slab and a vertically propagating, coherent incident wave. The limiting assumptions of the model are not strictly satisfactory for actual structures, and the results of the analysis reflect not only incoherence effects, but also possible foundation flexibility and wave inclination effects. Nonetheless, the simple analytical model is in an acceptable agreement with the empirical analysis and appears to be applicable in practice.