Adoption of Micro Irrigation System can be a panacea in irrigation related problems. In this technology, the cropped field is irrigated in the close vicinity of root zone of crop. It reduces the water loss occurring through evaporation, conveyance and distribution. Therefore high water use efficiency can be achieved. The equations which are used to describe hydraulic phenomena are basically non-linear in character and, thus, cannot be solve directly. The finite element method is a systemic numerical procedure for solving complex engineering problems. The finite element analysis is based on matrix algebra and use of computers, because it is only in matrix form that the complete solution process can be expressed in a compact and elegant manner. Any continuous quantity can be approximated by a discrete model composed of a set of piecewise continuous functions defined over a finite number of sub-domains.