Diffracted x-rays at small glancing angle of incidence on surface materials were investigated as function of incidence angles for the studies of residual stresses of surface layers. The intensity of x-ray propagation in surface layer materials characterized by a complex refractive index that changes continuously with depth was derived, and with use of the result, an analyzing method for evaluating the depth profiles of the strain distribution in the surface layer was studied. The derived analyzing method can be applied to the residual stress distribution analysis of the surface layer materials of which densities change continuously in depth as multi thin films, compound plating layers. Now, the analyzing method for the depth profile of the strain distribution in the surface layer using x-ray diffraction at small glancing angles of incidence was discussed with correction on some errata of equations in the previous studies.