The structural analysis of cement concrete pavements is a critical aspect of the design and evaluation of transportation infrastructure. Two widely employed methods for numerical analysis of pavement structures are the Winkler model and the Elastic Solid Foundation model. Nowadays, the Elastic Solid Foundation model is used more to analyze concrete pavements. However, there is some ambiguity regarding the depth of the subgrade to be considered. Different researchers have considered different subgrade depths as the input value for the numerical analysis of concrete pavement. This causes a difference in the response of the pavement. The present study aims to compare these two models in terms of their applicability and accuracy in simulating the behavior of cement concrete pavements under various loading conditions. The influence of varying subgrade properties and layer thickness on the performance of each model is systematically analyzed. The findings of this study contribute to understanding the advantages and limitations of the Winkler and Elastic Solid Foundation models in simulating cement concrete pavements. Engineers and researchers can use these insights to make informed decisions when selecting numerical models for the analysis and design of pavement structures, ultimately leading to more accurate and reliable pavement performance predictions.