The effect of vertical loads and moments on footings may be replaced by eccentric vertical loads. The analysis and evaluation of ultimate load represent an essential stage for the stability, design and cost of foundation system. The influence of eccentric vertical loads on bearing capacity was previously studied theoretically by : (1) introducing a general reduction factor to reduce the bearing capacity value , or (2) obtaining modified bearing capacity factors ( Nc , Nq and N ) based on theoretical assumptions of failure modes and boundary angels of failure zones. In the present paper , the effect of eccentric vertical loads on bearing capacity , soil deformations , failure modes , and the boundary angles was studied by performing two-dimensional bearing tests. Tee results of these tests were used to develop the rational theory for the prediction of the ultimate bearing capacity of eccentrically loaded footings, So , modified eccentrically bearing capacity factors and empirical reductions factor (Rc) are presented. These factors were obtained from the equilibrium analysis of soil beneath the footing base.