An evaluation of wave-induced soil response is particularly important for marine geotechnical engineers involved in the design of foundations for offshore structures. To simplify the mathematical procedure, most theories describing the wave-seabed interaction problem have assumed a porous seabed with uniform permeability, despite strong evidence of variable permeability. This paper presents an analytical solution for the wave-induced soil response in a porous seabed with variable permeability. Verification is available through a reduction to the simple case of uniform permeability. The results indicate that the effect of variable soil permeability on pore pressure and effective stresses is significant.