In the previous paper, we had shown the methodology of FES, Finite Element by Source method, developed by the authors and its advantages by some examples for static elastic structural problem using 2 D plane stress FES and 3 D solid FES. This paper describes a fundamental formulation and some examples about new finite element by source method for plate bending problems. As well as the FES for static elastic problems written in the previous paper, we can perform numerical analysis with further less mesh and we can obtain more accurate results than the traditional Finite Element Method. Especially, in plate bending problems, semi-theoritical method FES has advantages because the number of derivative is large with regard to its differential equation.