The finite element method is applied to solve the radiative heat transfer equation and energy conservation equation discretely.This paper provides an exact solution of the mean incident intensity and the temperature distribution in a rectangular geometry in a absorbing,emitting,isotropically scattering media enclosed by black and gray diffuse surfaces.The validity of this method is examined by comparing the present results with the those available of Monte Carlo simulation (M-C).Numerical results show that the present method can satisfactorily predict the radiation transfer.