Abstract: A new microelement method for the analysis of functionally graded st ructures was suggested , and themethod model , basic computational equations , features and functions were given in this paper. In order to reflect thegraded change of the material component , the dense microelement s were set up in the normal finite element of thest ructure , and the degrees of f reedom of all microelementps nodes were t ranslated into the ones of the same normalfinite element by the compatibility conditions , which were calculated by the computer. This microelement methodcan fully realize the transition from material micro-constitution to macroresponse of the st ructure , and it s computational element s and degrees of f reedom are the same as those of the normal finite element method. Therefore , thismethod is an effective means for the scale-span analysis of the functionally graded st ructures. In this paper , themacro-response can be immediately calculated by the material component dist ribution determined in the process ofthe material production. The three-dimensional dist ributions of mechanical quantities of the functionally gradedplates with different holes are given in this paper.