Non-linear partial differential equations are presented for two dimensional heat and mass transfer within a single grain kernel during drying. In this model, the moisture evaporation inside the kernel is considered. The moisture is assumed to diffuse to the outer boundary of the kernel in liquid form and evaporate on the surface of the kernel. The influence of temperature and moisture content on grain properties is also considered in the simulation. The Non-linear partial differential equations are solved using the finite element method and simulation data is verified on a thin layer dryer for wheat kernels. The comparison shows that the simulated results have a high accuracy with average relative error of about 5%. The results of the finite element analysis can be used for grain quality evaluation, drying simulation studies and stress analysis of grain kernel.