This paper presents a historical study on the derivation of the differential equation of motion for the single-degree-of-freedom m-k system with the harmonic excitation. It was Euler for the first time in the history of vibration theory who tackled the equation of motion for that system analytically, then gave the solution of the free vibration and described the resonance phenomena of the forced vibration in his famous paper E126 of 1739. As a result of the chronological progress in mechanics like pendulum condition from Galileo to Euler, the author asserts two conjectures that Euler could apply to obtain the equation of motion at that time.