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The stress concentration problem in structures with a circular or elliptic hole can be investigated by analytical methods.For the problem with a rectangular hole,only approximate results are derived.This paper deduces the analytical solutions to the stress concentration problem in plates with a rectangular hole under biaxial tensions.By using the U-transformation technique and the finite element method,the analytical displacement solutions of the finite element equations are derived in the series form.Therefore,the stress concentration can then be discussed easily and conveniently.For plate problem the bilinear rectangular element with four nodes is taken as an example to demonstrate the applicability of the proposed method.The stress concentration factors for various ratios of height to width of the hole are obtained.