This paper considers a receding contact problem for two elastic layers (with different elastic constants and heights) supported by two elastic quarter planes. The lower layer is supported by two elastic quarter planes, and the upper elastic layer is subjected to a symmetrical distributed load whose length is 2a on its top surface. It is assumed that contact between all surfaces is frictionless, and the effect of gravity force is neglected. First, the problem is formulated and solved using the theory of elasticity and integral transform technique. Using the integral transform technique and boundary conditions of the problem, the problem is reduced to a system of singular integral equations in which contact pressures and contact areas are unknown. The system of singular integral equations is solved numerically by using the Gauss-Jacobi integration formulation. Second, the receding contact problem has been developed based on the FEM ANSYS software. Two-dimensional analysis of the problem is carried out. The ANSYS and analytical results for the contact pressures, contact areas, and normal stresses (sigma(x) and sigma(y)) along the axis of symmetry are given for various dimensionless quantities. The ANSYS results are verified by comparison with analytical results. (C) 2014 American Society of Civil Engineers.