Abstract: According to the generalized conforming theory,a universal quadrilateral element with 12 degrees of freedom,for both thin and thick plates,was constructed.Based on the virtual work theory,the stiffness matrices of elements were built by introducing the rotational supporting of the Winkler’s elastic foundation to the plates.It was shown that the proposed thick/thin plate elements were free of shear locking for the thin plates.The efficiency and accuracy of computation with the proposed element were also proved.