The main goal of this study is to develop MATLAB programming for an analysis of distortional deformations and stresses of the straight box girder. For this purpose, a distortional deformation theory is firstly summarized and then a BEF (Beam on Elastic Foundation) theory is presented using analogy of the corresponding variables. Finally, with governing equations of the beam-column element on elastic foundation, an exact element stiffness matrix of the beam element and nodal forces equivalent to concentrated and distributed loads are evaluated via a generalized linear eigenvalue problem. In order to verify the efficiency and accuracy of this method, distortional stresses of box girders with multiple diaphragms are presented and compared with results by FEA.