The stress distribution for a rough surface sliding on the gradient layers coating is investigated in this paper to stimulate the actual friction process. Also the stess distribution problem in the half space with gradient layers coating is considered and compared with the homogeneous half space and half space with single layer coating under same sliding contact load and in plastic deformation condition. The results show that the contact pressure distributions on the coating surfaces under plastic deformation will change greatly compared to those under elastic deformation. The stress distribution on the interface of gradient layers coating is more perfect than that of single layer. Also its strain gradients near the interface and the plastic area in the substrate are less than those of single layer. It indicates that the gradient layers coating has many advantages over the single layer coating in preventing the substrate from plastic deformation and reducing the interface stresses.