A finite element method is used for solving Reynolds equation of hydrodynamic journal bearings. Once a matrix expression for calculating bearing film reaction force, i.e., components fx, fy, is obtained, a matrix expression for calculating all the dynamic coefficients can be obtained immediately only by differentiating fx,fyexpression with respect to the perturbations of displacements x,y and to the velocity u,v respectively. With this “Matrix Method”, we also get a result that both cross damping coefficients, Dxyand Dyx, are equal to each other. This method makes the program very simple and for calculating all these eight dynamic coefficients it is possible to solve Reynolds equation once only.xs