Natural element method(NEM) is a new numerical computational method based on Voronoi diagram and Delaunay triangulation.It is a Galerkin-based meshless method built on the natural neighbor interpolation shape function.The first and second derivatives of natural neighbor Laplace interpolation function in NEM are deduced and the governing equations of natural element method to the deflection solution of elastic thin plate bending on Winkler soil foundation are achieved.Numerical results indicate that the above theory and the corresponding program are feasible and effective.