A　multivariable　wavelet-based　finite　element　method　(FEM)　is　presented　to　resolve　the　bending　problems　of　thick　plates.　The　interpolating　wavelet　functions　based　on　boundary　conditions　are　constructed　to　represent　the　generalized　field　functions　of　thick　plates.　The　formulation　of　multivariable　wavelet-based　FEM　is　derived　by　the　Hellinger-Reissner　generalized　variational　principle　with　two　kinds　of　independent　variables.　The　proposed　formulation　can　be　solved　directly　when　the　stress-strain　relations　and　the　differential　calculations　are　not　utilized　in　determining　the　variables.　The　applicability　of　the　multivariable　wavelet-based　FEM　is　demonstrated　by　determining　the　bending　solutions　of　a　single　thick　plate　and　of　an　elastic　foundation　plate.　Comparisons　with　corresponding　analytical　solutions　are　also　presented.　The　wavelet-based　approach　is　highly　accurate　and　the　wavelet-based　finite　element　has　potential　to　be　used　as　a　numerical　method　in　analysis　and　design.　©　2004　Elsevier　B.V.　All　rights　reserved.