This study deals with the use of Generalized Finite Difference Method (GFDM) in Perfectly Matched layer (PML) analysis. There are two options for performing PML analysis. First option is to express PML equations in terms of real coordinates of the points in actual (real) PML region; the second is to use governing equations (expressed in terms of complex stretching coordinates) as they are in complex PML region. The first option is implemented in this study; the implementation of the second option is under way and will be reported in another study. For the integration of PML equations, the use of GFDM is proposed. Finally, the suggested procedure is assessed computationally by considering the compliance functions of surface and embedded rigid strip foundations. GFDM with PML results are compared to those obtained by using Finite Element Method (FEM) with PML and Boundary Element Method (BEM). Excellent matches in results showed the reliability of the proposed procedure in PML analysis. (C) 2018 Elsevier Inc. All rights reserved.