This paper describes the general formulation for the in-plane longitudinal and flexural coupled free vibration analysis of a branched structure. The branched structure, which is mainly found in machine tools, pipeline systems and so on, has some crooked parts and subsystems. And it modeled as a distributed mass system. The superiority of the present method to the transfer matrix method in the computation accuracy and speed was confirmed by the numerical computation results. Moreover, we comfirmed that boundary and intermediate conditions have been controlled by the spring constants.