A new microelement method for the analyses of functionally graded structures was proposed. The key of this method is the maneuverable combination of two kinds of elements. Firstly, the macro elements are divided from the functionally graded material structures by the normal finite elements. In order to reflect the functionally graded distributions of materials and the microconstitutions in each macro-element, the microelement method sets up the dense microelements in every macro-element, and translates the degrees of freedom of all microelemental nodes to the same as the normal finite elements by the compatibility conditions. This microelement method can fully reflect the micro constitutions and different components of materials, and its computational elements are the same as the normal finite elements, so it is an effective numerical method for the analyses of the functionally graded material structures. The three-dimensional analyses of functionally graded plates with medium components and different micro net structures are given by using the microelement method in this paper. The differences of the stress contour in the plane of functionally graded plates with different net microstructures are especially given in this paper.