Interaction　forces　between　foundation　and　structure　is　one　of　key　problems　in　nonlinear　dynamic　response　analysis　of　structures　accounting　for　soil-structure　dynamic　interaction.　Currently　there　are　two　kinds　of　methods　dealing　with　it:　one　is　the　direct　integrity　analysis　approach,　and　the　other　is　time-domain　substructure　approach.　Because　of　far　less　computational　cost　comparison　to　the　former,　the　time-domain　substructure　approach　is　very　important　in　engineering.　The　fact　that　foundation　impedance　complexly　varies　with　frequency　makes　the　calculation　of　time-domain　foundation　resisting　force　time-consuming.　To　simplify　the　calculation　of　the　time-domain　foundation　resisting　force,　many　lumped-parameter　models　have　been　proposed.　Lumped-parameter　model　reflects　the　singular　component　of　foundation　impedance　which　is　not　square　integrable　and　corresponds　to　simultaneous　effect.　Nevertheless　the　regular　component　can　not　be　reflected　accurately,　which　corresponds　to　time-delay　effect　and　can　be　square　integrable.　The　time-domain　recursive　model　proposed　by　Safak　(2006),　used　for　representing　the　time-domain　foundation　resisting　force,　can　simulate　the　regular　component　of　foundation　impedance.　But　the　whole　essential　of　foundation　impedance　can　not　be　reflected　in　this　model　because　the　corresponding　filter　function　has　intrinsically　limitation　at　Nyquist　frequency.　Thus,　the　time-domain　foundation　resisting　force　can　not　be　simulated　accurately.　Combining　the　lumped-parameter　model　and　the　time-domain　difference　recursive　filter　model,　a　time-domain　difference　approach　of　accuracy　controllable　foundation　resisting　force　is　proposed.　Numerical　results　demonstrate　that　the　proposed　procedure　can　perfectly　fit　the　frequency　dependent　impedance　in　an　interested　frequency　band.