We show how the quasi-analytic method developed to solve linear elastic
contacts to coated substrates (Perriot A. and Barthel E. {\em J. Mat. Res.},
{\bf 2004}, {\em 19}, 600) may be extended to adhesive contacts. Substrate
inhomogeneity lifts accidental degeneracies and highlights the general
structure of the adhesive contact theory. We explicit the variation of the
contact variables due to substrate inhomogeneity. The relation to other
approaches based on Finite Element analysis is discussed