Abstract: A method of multivariate element level elimination for incompressible materials is presented. The principle is to slit the complementary energy as two parts of deviator and dilatation, and descrete them respectively. Furthermore, to satisfy the incompressible condition is in every element levels. One see that the difficulty of determining hydrostatic pressures by the usual displacement methods will be avoided, also the band and sparse form of the global stiffness matrix will not be destroyed. In this paper a plane hybrid element is derivated and some good numerical results are obtained for compressible and incompressible problems.