Although Finite element method has been a matured technique and has been implemented to the analysis of gas bearing by numerous researchers. While very few of the literature provided a detail and thorough derivation on the procedure of forming the matrix equation to be solved for pressure distribution. This is the aim of this work. To this end, a weak form of Reynolds equation is derived using Galerkin's weighted residue method. Then a finite element method is illustrated via a linear shape function with three nodes triangular element. The upshot of the above procedure is a nonlinear quadratic matrix equation. Finally a under relaxation method is adopted for solving this resulted nonlinear matrix equation.