The functionally graded materials (FGM) used in plates contain probably a porosity volume fraction which needs taking into account this aspect of imperfection in the mechanical bahavior of such structures. The present work aims to study the effect of the distribution forms of porosity on the bending of simply supported FG plate reposed on the Winkler-Pasternak foundation. A refined theory of shear deformation is developed to study the effect of the distribution shape of porosity on static behavior of FG plates. It was found that the distribution form of porosity significantly influence the mechanical behavior of FG plates, in terms of deflection, normal and shear stress. It can be concluded that the proposed theory is simple and precise for the resolution of the behavior of flexural FGM plates resting on elastic foundations while taking into account the shape of distribution of the porosity.