In order to design safe and economical foundation structure, it has to be analyzed appropriately.rnAn analysis method is said to be appropriate if the real behavior of the materials is implementedrnin the computational model. In order to implement the real behavior of the materials, advancedrnmaterial models have to be applied. Formulating a computational model that uses advancedrnmaterial models accurately is difficult. However, it is possible to formulate computationalrnmodels that implement the advanced material models approximately. This is possible by usingrnsophisticated 3D numerical methods. Nevertheless, running sophisticated 3D numerical modelsrnin routine personnel computers need significant time. Therefore, alternative computationalrnmodels that are simplified and yet effective have to be formulated or selected.rnThere are practical cases in which soil behavior is characterized by elastic material models. Inrnaddition to this, there are poor practices of including a soil effect on a foundation structure. Thisrnstudy is intended to develop a linear 3D equivalent finite element model for a plate on an elasticrnfoundation based on the current findings of subgrade models. This model is formulated such thatrndesign oriented results can be obtained easily by running the program on routine personalrncomputers.rnThe developed finite element model is formulated based on a Kerr-equivalent subgrade modelrnand Mindlin’s theory for plates of intermediate thickness. In order to run the developed programrnon common personal computers easily, computer implementation techniques of finite elementrnformulation are applied. All the operations of the developed program are coded by using thernprogramming language of MATLAB. The results of the developed finite element model arerncompared with the results of PLAXIS 3D FOUNDATION. As per the observation of the comparisonrnresults, an attempt has been made to adjust the subgrade model. PLAXIS 3D FOUNDATION hasrnbeen used for this purpose.rnThe final comparison after the application of adjustment factors shows that the solution of therndeveloped finite element model is fairly in good agreement with the solutions of full-fledgedrnfinite element software such as PLAXIS 3D FOUNDATION. The developed elastic finite elementrncomputer program is used for the analysis of rectangular raft foundations.