The isotropic thermal plate is analyzed with finite element method. The solution procedure is presented. The elementary stiffness matrix and loading vector are derived rigorously with variation principle and the principle of minimum potential energy. Numerical results are obtained based on the derived equations and tested with available exact solutions. The problems in the finite element analysis are figured out. It is found that the finite element solutions can not converge as the number of elements increases around the corners of the plate. The derived equations presented in this paper are fundamental for our further study on more complicated thermal plate analysis.