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In the simulation of a wind turbine, the lowest eigenmodes of the rotor blades are usually used to describe their elastic deformation in the frame of a multibody system. In this paper, a finite element beam model for the rotor blades based on the transfer matrix method is proposed. Both static and kinetic field matrices for the 3D Timoshenko beam element are derived by numerical integration of the differential equations of motion using RUNGE KUTTA 4<sup>th</sup> order procedure. The beam reference axis in the general case is at an arbitrary location in the cross section. The inertia term in the motion differential equation is expressed using appropriate shape functions for the Timoshenko beam. The kinetic field matrix is built by numerical integration applied on the approximated inertia term. The beam element stiffness and mass matrices are calculated by simple matrix operations from both field matrices. The system stiffness and mass matrices of the rotor blade model are assembled in the usual finite element manner in a global coordinate system with the accounting for structural twist angle and possibly pre-bending. The program developed for the above calculations and the final solution of the eigenvalue problem is accomplished using MuPAD, a symbolic math toolbox of MATLAB<sup>®</sup>. The calculated natural frequencies using generic rotor blade data are compared with the results proposed from FAST and ADAMS software.