Finite‐element method was originally developed for analyzing structures such as beams and shells. A flexure‐type composite vibrator has been used as an example to illustrate the application of this method to vibration problems involving coupled mechanical and electrical systems [Y. Kagawa and G. M. L. Gladwell, IEEE Trans. Sonics UltrasonicsSU‐17, No. 1, 41–49 (1970); J. Acoust. Soc. Japan26, No. 3, 117–128 (1970)]. This paper develops and adapts this method for the analysis of electromechanical filters of complex shape and construction. The transmission characteristics of a filter are calculated directly without employing the usual method of an equivalent electrical circuit. Two examples of analysis are introduced for presentation. In the first one, the input and output electrodes are set up on the transducers of a composite vibrator, while in the second, two vibrators are coupled by a pair of bars.