It　is　relatively　simple　for　the　calculation　to　the　dynamic　response　of　saturated　soils　to　adopt　μ-p　equations　which　regard　solid-phase　displacement　and　pore　pressure　as　basic　unknowns.　The　pore　pressure　element　based　on　the　fluid-solid　coupling　dynamic　model　is　developed　using　ABAQUS　which　provides　users　a　interface　to　define　a　new　element　(UEL).　The　results　of　a　numerical　example　show　that　the　dynamic　response　can　be　calculated　accurately　using　the　developed　pore　pressure　element.　The　calculated　results　obtained　with　the　CEP4P　element　provided　by　ABAQUS　are　obviously　different　from　the　real　ones.