On the basis of the theory of different modulus, the closed-form analytical solution for beams on elastic foundations with different modulus has been derived. A comparison is made between the results of the analytical solution and those calculated from the classic mechanic theories, in which the tension modulus are equal to the compression modulus. It is shown from the numerical results that the ratio of compressive modulus to tensile modulus will greatly affect the elastic characteristic values,internal forces and flexibilities. The present theory satisfies the mechanical behavior of materials. The amount of materials can be economized through rational design by using the elastic theory of different modulus.