A two new high-order shear deformation theory for bending analysis is presented for a simply supported, functionally graded plate with porosities resting on an elastic foundation. This porosities may possibly occur inside the functionally graded materials (FGMs) during their fabrication, while material properties varying to a simple power-law distribution along the thickness direction. Unlike other theories, there are only four unknown functions involved, as compared to five in other shear deformation theories. The theories presented are variationally consistent and strongly similar to the classical plate theory in many aspects. It does not require the shear correction factor, and gives rise to the transverse shear stress variation so that the transverse shear stresses vary parabolically across the thickness to satisfy free surface conditions for the shear stress. It is established that the volume fraction of porosity significantly affect the mechanical behavior of thick function ally graded plates. The validity of the two new theories is shown by comparing the present results with other higher-order theories. The influence of material parameter, the volume fraction of porosity and the thickness ratio on the behavior mechanical P-FGM plate are represented by numerical examples.