DFE is proven to be a powerful tool for analysis of structural problems involving vibration of beams, by introducing frequency dependence in element matrices. This method is extended here to thin plate vibration cases. Lack of previous systematic approach and great performance of beam DFEs were particular drives of the present work. Kirchhoff’s plate bending theory is derived and used as the reference equation describing element behaviour. DFE is implemented in MATLAB® software and evaluated for different conditions. FEM plates are developed for similar geometry using MATLAB® as well and their performance is compared against DFE formulation. Convergence studies are performed and comparisons between FEM and DFE elements are shown. Moreover, critical review of previous works on plate vibrational modelling is made which highlighted the difficulty involved in solving the partial differential equation of plates. Finally comments about the current element and the potential direction of future research are given.