The structures with many perforated openings are widely used as a load-carrying element in the fields of civil engineering works, top slab of prestressed concrete reactor vessel, petrochemical industries and the like. Perforated concrete plates are usually thick. Therefore, the effect of transverse shear deformation is not negligible. This paper describes a new analytical method of perforated plates combining both the finite element method for effective elastic constants and the usual method in solving orthotropic plate with transverse shear deformation.