Transfer the load from the foundation to the soil causes deformation that soil and surface of the soil near the foundation. Results of the settlement or deformation occurring under the foundation cause destroyed of structure built on it, due to the soil fail. This paper presents a numerical analysis to study the settlement of unusual footing (L-shape) on a two-layered soil using finite element program (ELPLA). Two cases for layered soil were studied, the first case of a layer of sand over the clayey soil, and the second case of clayey soil over the sand soil. The footing (L shape) having different depth from the surface of soil (0, 0.5, 1.0, 1.5, 2.0 and 2.5m) and the loading was (0, 50, 100, 150, 200 and 250 kN/m2) for two cases of layered soil are analyzed. The results for this analysis show that the settlement increase with depth of footing for each load, and when the loading increase the settlement also increase. Curves for load – settlement were almost similar for all depths of footing. Settlements values various between two cases , when sandy soil over clayey soil the settlements was high than when clayey soil over sandy soil.