The frictional receding contact problem for two graded layers pressed by a rigid punch is considered in this paper. The punch is subjected to both normal and tangential loads thereby resulting in frictional contact with the upper layer. It is also assumed that the contact between the layers is frictional and the lower layer is fixed. It is further assumed that the gradation in the layers follows an exponential variation through the thickness with different profiles while Poissons ratios are taken as constants. Using standard Fourier transform, the contact problem is converted to a system of two singular integral equations in which the contact pressures and the contact widths are the unknowns. The integral equations are then solved numerically using Gauss Jacobi integration formula. The Finite Element Method was additionally employed and both exponential and power law material gradation is used to solve the investigated problem and the obtained numerical and analytical results are in good agreement. The primary intention of this paper is to investigate the effect of material gradation, friction coefficients, layers thicknesses and material property mismatch at the interface between the layers on the contact pressures and contact widths.