Over a handful of relative studies about functionally graded materials, almost every people set Poisson’s ratio as a constant while setting Young’s modulus or other mechanical properties as variables with a gradient. They think the influence of Poisson’s ratio can be omitted. But is it really reasonable to do that? Can we illustrate that the Poisson’s ratio has definitely little to do with the results of stress and strain distribution of FGM in a more theoretical way?