In this paper, we propose a modified coupling of modes (COM) approach, which can be used in the practical design of a layered surface acoustic wave (SAW) filter. Unlike the half-space SAW filter, frequency dependences of the COM parameters are included by using the effective permittivity approach of surface waves. Owing to the introduction of the COM model, the effects of propagation loss, electrode reflections, electrical transduction, acoustic reception, thin film loss and the distributed finger capacitance can be taken into accounts in the frequency analysis of the layered SAW filter. The frequency response of a two-port 440 MHz IDT/ZnO/R-plane sapphire layered SAW filter is analysed and compared with the existing experimental results. Results have shown good agreement between the calculated and experimental frequency responses.