The aim of the present work is concerned with the solution of a problem on two-temperature generalized thermoelasticity for a functional graded material. The governing equations of two-temperature generalized thermoelasticity with one relaxation time for functionally graded materials (FGM) (i.e., material with spatially varying material properties) are established. Those equations are expressed in Laplace transform domain. The analytical solution in the transform domain is obtained by using the eigenvalue approach. Numerical results for the temperature distribution, displacement and thermal stress represented graphically.