Sandwich construction, when subjected to bending, experiences appreciable deflection due to transverse shear strains in the core. This paper presents a rectangular sandwich finite element. The bending and membrane stiffness matrices are derived by using the assumed-stress-distribution approach. Quadratic functions are assumed for the moments and linear functions for the transverse shear forces and edge displacements. At each corner node, three and two degrees-of-freedom are associated with bending and membrane actions, respectively. Full compatibility of displacements along interelement boundaries are insured even for cases where connected elements are not coplanar. The element is applicable to any three-dimensional structures made up of rectangular sandwich panels.