In the present work, a Boundary Element Method implementation is presented for a specific non-homogeneous elastic media. The media under consideration is a Poisson solid (nu=0.25), which requires additionally a quadratic variation for the material parameters along one cartesian axis (e.g. depth). The 3D problem for the time-harmonic case was implemented and numerically validated for specific problems. Moreover, the static version of the present problem was used to model a real functionally graded composite of alumina-nickel. (C) 2006 Elsevier Ltd. All rights reserved.307531538