Abstract: A three-dimensional virtual boundary element method is presented to deal with plate bending problems. It proceeds from the differential equations of three-dimensional theory of elashcity and employs the Kelvin sohition and the least squares methd To validate the present method, rectangular plates with various restraints are studied The merits of the methd are highlighed in comparison with the direct fonnulation of boundary elemen method It is shownthat coeffiCient matrix is Symmetric and the treatment of stngular integrahon is rendered unncessny in the present method. Ih aanhon, the Present method stands out for mathematical slinplicity and easy computerization