In this paper, we suggest to study the behavior of a mat foundation on subsoil from the plate theory taking into account the soil-structure interaction. The objective is to highlight the soil-structure interaction particularly the influence of the rigidities of the soil and the concrete on the subgrade reaction (k) and the displacements of the mat foundation subjected to vertical loads. From plate theory and the soil-structure interaction, the general equation is reached. This equation depends more on the subgrade properties than the concrete foundation properties. Consequently, the behavior of the mat foundation is more influenced by soil properties than the concrete.