In this study, an application of Finite Element Method which, in principle, based on variational calculus has been presented for the two-dimensional analysis of magnetic flux distribution in the shell type core of single phase transformer. The necessary stationarity condition of energy functional and boundary conditions were determined under the assumptions that the electromagnetic field considered is stationary and that the effect of eddy current is negligible. In the process of application the domain of magnetic field was divided into triangle subsectional elements and then the matrix equations were constructed for the respective triangular element and for those of all after the manipulation of minimization process to the vector potential of magnetic field at the each vertex of the element. Furthermore the numerical computation for the equations was guided by the Gaussian Elimination Methods. As the results obtained, it is found that the aspect of magnetic flux distribution inside the core as well as the leakage flux profile at the vicinity of the inner leg of the core is not much different from the well-known distribution profile of magnetic flux, however, the procedure shows to possess the merit of the uniquely deterministic nature for the flux distribution at the desired points.