Wireless sensor network refers to a group of sensors, linked by a wireless medium to perform distributed sensing task. The primary interest is their capability in monitoring the physical environment through the deployment of numerous tiny, intelligent, wireless networked sensor nodes. Our interest consists of a sensor network, which includes a few specialized nodes called processing elements that can perform some limited computational capabilities. In this paper, we propose a model called SPLAI that allows the network to compute a finite element problem where the processing elements are modeled as the nodes in the linear triangular approximation problem. Our model also considers the case of some failures of the sensors. A simulation model to visualize this network has been developed using C++ on the Windows environment.