Love’s first a pproximation theory is employed with the combination of Winkler term for the vibration of functionally graded cylindrical shell. MATLAB software is utilized for the vibration of functionally graded cylindrical shell with elastic foundation of Winkler and t he results are verified with the open literature. For isotropic materials, the physical properties are same everywhere where the laminated and functionally graded materials, they vary from point to point. Here the shell material has been taken as functiona lly graded material. The influence of the elastic foundation, wave number, length - and height - to - radius ratios is investigated with different boundary conditions. The frequencies of length - to - radius and height - to - radius ratio are counter part of each other . The frequency first increases and gain maximum value in the midway of the shell length and then lowers down for the variations of wave number. It is found that due to inducting the elastic foundation of Winkler, the frequencies increases.