Abstract: Taking the quantity of sandstone layers, the average thickness of sandstone and sand-mud ratio as variables, the research constructed 18 different types of layered structure under the geological background of the layered structure and characteristics of 2^-2 coal overburden in the Yushenfu coal mining area. From the angle of comparability, the article proposed a new concept named "sandstone layer coefficient" that can reflect the characteristic of layered structure directly. On the basis, the article researched the basic law of sandstone layer coefficient impacting subsidence coefficient under the condition of fixed sand-mud ratio with numerical simulation test, and constructed the quantitative relationship between them.