Abstract: In the theory of elastic thin plates, the bending of a rectangular plate on the elastic foundation is also a difficult problem. This paper provides a rigorous solution by the method of superposition. It satisfies the differential eguation, the boundary conditions of the edges and the free corners. Thus we are led to a system of infinite simultaneous eguations. The problem solved is for a plate with a concentrated load at its center. The reactive forces from the foundation should be made to be in equilibrium with the concentrated force to see whether our calculation is correct or not.