By using a bed of springs to simulate the flexible behaviour of mat subject to loads, care should be taken in selection of the modulus of subgrade reaction. In fact, the modulus of subgrade reaction depends on many factors like the width of the mat, the shape of the mat, the depth of founding level of the mat etc. In particular, the modulus of subgrade reaction is smaller at the center while it is larger near the mat’s edges. If a constant modulus of subgrade reaction is adopted throughout the width of the mat, then a more or less uniform settlement will result when subject to a uniform load. However, the actual behaviour is that settlement in the center is higher than that at side edges. Consequently, it leads to an underestimation of bending moment by 18% to 25% as suggested by Donald P. Coduto (1994).