A numerical simulation of a 2-dimensional tidal flow in a shallow sea was performed using the frequency domain finite element method. In this study, to overcome the inherent problems of a time domain model which requires high eddy viscosity and small time steps to insure numerical stability, the harmonic function incorporated with the linearized function of governing equations was applied. Calculations were carried out using the developed tidal model(TIDE) in a rectangular channel of lOm(depth) X 4km (width) X 25km(length) under the condition of tidal waves entering the channel closed at one end for both with and without bottom friction damping. The predicted velocities and water levels at different points of the channel were in close agreement with less than 1 % error between the numerical and analytical solutions. The results showed that the characteristics of the tidal flow were greatly affected by the magnitude of tidal elevation forcing, and not by on surface friction, wind, or the linear bottom friction when the value was less than 0.01. For the optimum size of grid to obtain a consistent solution, the ratio between the length of the maximum grid and the tidal wave length should be less than 0.0018. It was concluded that the finite element tidal model(TIDE) developed in this study could handle the numerical simulation of tidal flows for more complex geometrical conditions.