in an abutting relaitonship with a vertical leg of the stirrups 30 respectively the dowels 34 can be tied to their respective stirrups 30 by tiewires not shown if necessary the inner and outer side walls of the grade beam 14 are tapered inwardly and a pair of styrofoam strips 36 and 38 are disposed adjacent the latter walls respectively and serve to insulate the foundation from the moisture and temperature of the soil surrounding same a corrugated cardboard board filler 40 is disposed at the bottom of the grade beam 14 and acts to absorb any upheaval forces from the soil acting against the grade beam according to a preferred embodiment the piling 16 are formed by a plurality of 12 feet sections of 3 inch diameter upset seamless steel tubing preferably of a type n 80 quality high carbon alloy steel having a tensile stress limit of approximately 180 000 lbs adjacent sections of the piling are connected by a connector tube not shown one foot in length and 23 8 inches in diameter with the connector tube being welded to the inner surfaces of the corresponding ends of adjacent piling sections and extending in the ends thereof the bars 18 20 22 24 and 26 the dowels 32 and 34 and the stirrups 30 can be be fabricated of steel and can be sized anywhere from a number three to a number five bar which is standard nomenclature in the industry in the construction of the foundation system of the present invention the pilings 16 are driven into the ground after a 12 24 inch starter joint not shown.