Bearing capacity of footings, the most important design aspect for structures, is estimated most commonly considering the soil strata as homogenous and semi-infinite. The shear strength of soil at foundation depth is most often used by most geotechnical engineers to evaluate the bearing capacity. Naturally deposited soils exhibit a complex variation of undrained shear strength with depth, depending upon the stress history, climatic and environmental exposure, etc. Because of the lack of appreciation of non-homogeneity of the ground in terms of undrained strength, bearing capacity of foundations is estimated conservatively neglecting the increase in undrained strength with depth. Davis and Booker [3] and Tant and Craig [11] proposed a bearing capacity theory considering non-homogeneity of the ground. In this research, a simple approach to transform the non-homogenous strength profile into an equivalent homogenous one based on the equivalence of estimates of bearing capacity of foundations corresponding to the two profiles is proposed. The equivalent depth (zeq) at which the undrained strength of the non-homogenous ground transforms to the equivalent homogenous one is evaluated. The equivalent depth (zeq) depends on the rate of increase of shear strength (ρ) with depth, and the undrained strength (cu0) at foundation depth, and the size, shape, and roughness of the footing. The normalised equivalent depth decreases exponentially with an increase in non-homogeneity.