This research presents a continuous element model for solving vibration problems of FG stepped truncated conical shells having various material properties and surrounded by Pasternak foundations. Based on the First Order Shear Deformation Theory (FSDT) and the equations of the FGM conical shells, the dynamic stiffness matrix is obtained for each segment of the shell having constant thickness. The interesting assembly procedure of continuous element method (CEM) is employed for joining those segments in order to analyze the dynamic behavior of the FG stepped truncated conical shells an assembly procedure of continuous element method (CEM) is employed for joining those segments. Free vibrations of different configurations of FG stepped truncated conical shells on elastic foundations are examined. Effects of structural parameters, stepped thickness and elastic foundations on the free vibration of FG stepped truncated conical shells are also presented.