The aim of this study is to examine the frictionless double receding contact problem for two functionally graded (FG) layers pressed with a uniformly distributed load and resting on a homogeneous half plane (HP) using analytical and numerical methods. The FG layers are made of a non-homogeneous material with an isotropic stress-strain law with exponentially varying properties. It is assumed that the contact at the FG layers and FG layer-HP interface is frictionless. The body force of the FG layers and homogeneous HP are ignored in the study. Firstly, an analytical solution for the contact problem has been realized using the theory of elasticity and the Fourier integral transform techniques. Then, the problem modeled and two-dimensional analysis was carried out by using the ANSYS package program based on FEM. Numerical results for contact lengths and contact pressures between FG layers and FG layer-HP were provided for various dimensionless quantities including material inhomogeneity, distributed load width, the shear module ratio, and the heights of the FG layers for both methods. The results obtained using FEM were compared with the results found using the analytical formulation. It was found that the results obtained from analytical formulation were in perfect agreement with the FEM study.