A simplified structural analysis model for mat foundations with grid f
loor beams as stiffeners is presented here. In the model, the Winkler
type of subgrade reaction spring is assumed for the whole area under t
he mar foundation, and the yield-line theory of slab is used to lump t
he Winkler springs under slabs to the corresponding locations under th
e adjacent floor beams of the slabs. Therefore, each floor beam is now
supported by springs with a segmentally linearly varied spring consta
nt. The total analysis model for the mat foundation is then simplified
to be a grid beam system on an elastic foundation with a segmentally
linearly varied spring constant, and is subjected to loadings from the
columns of the building structure. Some numerical comparisons with th
e results by a sophisticated finite-element model are made in order to
demonstrate the effectiveness and efficiency of the presented analysi
s model.