The paper describes a detailed study into the object-oriented implementation of distributed finite element analysis on desktop computers using the .NET framework. The software design aspects are described in some detail for both direct and iterative solution algorithms. The use of interfaces played an important role in the software design. This, together with the .NET framework, enabled remote objects to be implemented in a relatively seamless fashion. The solution routines were “blind” to whether the objects were local or remote. Numerical tests were carried out and reasonable speed-up was achieved, particularly for direct solution methods. It is concluded that .NET provides a viable framework for implementing distributed computing on netw...