A finite element analysis technique which includes the effect of transverse shear deformation for honeycomb sandwich beams is described. The discrete element employed has six degrees of freedom per node corresponding to ν, ∂ν∂y, φ, ∂φ∂y, w and ∂w∂y. All three rigid body modes for the element are adequately represented by this model. The generalized stiffness and mass matrices for this relatively simple element are presented. The analysis presented is quite general in the sense that flexural modes, in-plane and shearing motion can be readily obtained.