Abstract: In the practical application of engineering, many rock foundations possess a certain extent of the layered phenomena. When forces are applied in a direction parallel or perpendicular to the layered surfaces, these rock foundations present different physical and mechanical properties. Briefly, a favorable result cannot be obtained if treating it simply as an isotropic and homogeneous material. Therefore, we would prefer to treat the layered rock foundations as inhomogeneous materials in opposite.After a brief description of the elastic matrix, stress matrix and stiffness matrix, the elasto-plastic matrices and the matrices both in tension failure and in shear slip are derived. Thereby, a computer program for solving the two-dimensional problems of layered rocks is compiled. The stresses and strains in the layered foundations of tunnels and underground structures of hydro-electric power plants then can be analyzed and solved.