The most practical technique for constructing large open spaces is the beam-less flat plate system. Openings in flat plates are essential for large spaces in order to pass service ducts and house air conditioning cables.... etc. This paper aims to provide an understanding of the parameters that affect the behavior of reinforced concrete flat plate roofs with openings. A high precision layered finite element computer program has been used to analyze reinforced concrete flat plates with openings under transverse uniformly distributed loads. A comparison is made between the finite element results and those obtained using the empirical method stated in the Egyptian Code of Practice, 1989.