In this study, the plane receding contact problem of two elastic layers which one is functionally graded material (FGM) resting on a Winkler foundation is considered. The functionally graded layer is modelled as a nonhomogeneous medium with an isotropic stress-strain law. The external load is applied to the functionally graded elastic layer by means of a rigid cylindrical stamp and the homogeneous elastic layer rets on a Winkler foundation. The effect of gravity forces are neglected and only compressive normal tractions can be transmitted through the interfaces. Governing equations and mixed boundary conditions of the double receding contact problem are converted into a pair of singular integral equations by Fourier integral transforms. The system of integral equation is numerically solved by making use of appropriate Gauss-Chebyshev integration formulas for the contact pressures and contact lengths at both interfaces of contact. The main objectives of the paper are to analyze the effect of the nonhomogeneity parameter, the elastic spring constanat of Winkler foundation, the magnitude of the applied load, the radius of rigid cylindrical stamp and materials properties on the contact pressures and the contact lengths.