The deformation function in the element should satisfy the solution of the homogeneous differential equation of the problem, with possible minor deviations. In such a case, the forces (deformations) along the boundaries of the elements calculated directly from the deformation function, then transferred to the nodes, define the matrix of the element. Such a procedure is called the direct method for developing finite elements. The application of the direct method is illustrated in the development of a beam element, a plate bending element, a plane stress element and a three-dimensional element. Elements developed by this method are very good and always reliable. This method can lead to the development of isoparametric elements defined explicitly.