This paper describes the general formulation for the in-plane flexural free vibration analysis of two layered structure by the transfer influence coefficient method. The structure is regared as a distributed mass system with lumped mass and inertia moments, massless linear and rotational springs, and joints elements of releases and rolls at which the displacements are discontinuous in each layer. The results of the simple numerical examples on a personal computer demonstrate the validity of the present method, that is, the numerical high accuracy, the high speed, the flexibility for programming of the present algorithm, compared with the transfer matrix method.