Abstract: Differential quadrature method (DQM) is a numerical approach to solve differential equations with high accuracy and high computation efficiency. And it is applied to finish structural elasto-plastic seismic response analysis. According to the properties of a structural elasto-plastic seismic response analysis, the increment distribution of a seismic acceleration in a sampling period is assumed as a liner distribution. DQM is applied by using a new non-equal time grid. A simple and non-direct procedure is used for the treatment of critical points; it can utilize the normal methods for treating critical points conveniently. Numerical experiments are carried out. The results show that it can gather high accuracy by using DQM to analyze the structural elasto-plastic seismic responses. And the efficiency can be improved in two ways.