<p>In this study, spectral solutions are presented for the dynamic analysis of soil-structure interaction. The soil-structure model described as a Rayleigh beam resting on Winkler elastic foundation with Elastically Restrained Ends. Based on Rayleigh beam theory, governing dynamic equation of motion is established and solved in the frequency domain using Fourier transform. The dynamic stiffness matrix of Rayleigh beam is also discovered. For the validation of the proposed formulations, the results obtained in this paper are compared with the results existing literature. Comparisons of the results demonstrate the accuracy of the suggested formulations. The paper’s first section determines the effect of the Winkler parameter on the natural frequencies of a Rayleigh beam. The second section analyzes the influence of boundary springs. The results show that the spectral element method offers acceptable results.</p>