Objective: To analyze flexural behavior of insulated footings supported on granular material and subject to low loads. Methods/Analysis: Experimental program included tests on 30 square reinforced concrete footings, 450 mm in length and reinforced with 6.3 mm bars. Experimental results were compared with theoretical results, according to the ACI 318- 14 Code. Findings: Results showed an average relationship between moment of experimental and theoretical cracking, in a range from 1.03 to 1.55. It was discovered that the value of rupture modulus recommended by the code was conservative. Application: It is required to continue with a more detailed study to establish influence of steel amount on the magnitude of the cracking moment of isolated footings. Keywords: Cracking Moment, Flexural Tensile Strength, Modulus of Rupture, Spread Footing