The Finite Element Method (FEM) is a method for solving equations by using approximations of continuous quantities by a set of discrete ones, at discrete points, often displayed into a mesh or a grid. As the FEM can be adapted to problems of great complexity, it can incorporate material properties, anisotropy, boundary conditions, and unusual geometry, it is a extremely powerful tool in the solution of important problems, such as, heat transfer, fluid mechanics, mechanical systems, electromagnetic problems and acoustic problem, as will we will see later. Formulation of problems with the FEM is based on the minimization of the total potential energy of the system via a variational principle. I've written a brief introduction. You may find it at:
http://www.cefala.org/~leoca/acoustics/afem
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