This paper aims to study the effect of utilizing sand cushion as a replacement soil under foundations rested on swelling clay. Dry and wetting conditions have been considered in the analysis and discussion. The effect of sand cushion has been studied under both center and edge of footing. The study extended to investigate the effect of breadth of footing on the optimum thickness of sand cushion. The results showed a considerable conclusion regarding the evaluation of sand cushion thickness for ranges of light, medium and heavy loading conditions.