lntermittent heating in a thermal drying is one way to improve energy utilization and to enhance the quality for some products. Using the finite element method and Luikov's theory. the temperature, moisture and stress distributions at different instances of intermittent drying were obtained. Several examples were analyzed using this method. The numerical results are compared with prior experimental and theoretical results. This numerical simulation method could be used to devise an intermittent drying process schedule optimal operation.