Square isolated footings are widely used in practice. They may exist in close proximity at different depth with each other, this time designer must be aware of their influence upon one another. This leads to the overlapping of stressed zones and may change the behavior of system of footings placed closely. In this research, one specific aspect of this problem is addressed; the influence of two adjacent footings upon each other in terms of their ultimate bearing capacity. In this study, the two footings are considered to be at the same or different depth represented by depth ratio (ΔD/Bm) and at different horizontal spacing represented by ratio S/Bm. The analysis is carried out for static loading conditions by applying incremental uniformly distributed loads till failure for different loading sequences, depths and spacing. The test was performed in roughly placed square footings resting on homogenous, isotropic sand for typical angle of internal frictions. Modern Finite element based numerical tool for geotechnical analysis and design called PLAXIS 2D was employed for the purpose. The appropriate boundary and sizes of zones for discretization was determined using appropriate convergence criteria. Verification analysis was performed to check the adequacy of the model obtained from the convergence criteria. A theoretical problem of known solution was used for verifying the solutions retrieved from the convergence criteria. It is therefore inferred from this study that the ultimate bearing capacity depends on both the proximity and the embedment depth of two interfering footing and also on the loading condition. Generally the bearing capacity of interfering two square footings is larger than single square footing in sand soil, the increment reaching as high as 63%. The increment in bearing capacity decreases as the spacing between the two square footings increases and it is the same as the standing alone bearing capacity for the S/Bm=4.5 and larger. The increment in bearing capacity of two interfering square footing decreases as the depth of the interfering footings increases. Generally when two footings resting at different depth, the bearing capacity of the shallower footing is lower and for deeper footing is larger than their respective standing alone bearing capacity.