The evaluation of acceleration responses of isolated and nonisolated structures according to mechanical features of soils is important. The kinds of soils taken in analyses are soft, medium and hard rocks, and a fixed base condition is also taken for the comparison. The horizontal isolation frequency used is 0.5 Hz. The time history analyses of reference power plant using 1940 El Centro horizontal (NS) and vertical earthquakes are performed to investigate the seismic responses varying with soil characteristics for isolated and nonisolated structures. The horizontal acceleration responses of the horizontal isolated-structures show almost similar values irrespective of the various kinds of soils and are largely decreased in the frequency ranges above 2 hz. The vertical natural frequency, 21Hz of high damping rubber bearing does not affect the vertical acceleration responses in case of soft rock, but largely affects in hard rock condition. For nonisolated structures, the acceleration responses are decreased in both horizontal and vertical directions by taking into account the soils in the analysis model. The extent of reduction of acceleration responses is larger in vertical direction than in horizontal one, as the stiffness of rock becomes softer. 8 tabs., 21 figs., 8 refs. (Author) .new.