Matrix Algebra, One Dimensional Structures, Trusses, Two Dimensional Structures, Axisymmetric Solids, Beams and Frames, and Three Dimensional Structures will be discussed in this subject. Also, Static and Dynamic Analyses, Eigenvalue Analyses, and Stress and Deformation Analyses will be studied by using the Finite Element Method. The experience with commercial software will be helpful to the student in the future for work at a research institute or in industry.