Recently, aerodynamic bump foil bearings have attracted considerable attentions in turbo machines. However, the structure of bump foils is usually very complicated and it is considered to be difficult to manufacture these foils. This paper proposes a foil thrust bearing using silicon rubber sheets as compliant foundation instead of bump foils. The structure of the proposed foil bearing is much simpler than that of foil thrust bearings with bump foils. In this paper, the theoretical static characteristics of the proposed thrust foil bearing are investigated and are compared with experimental results.