This paper presents an efficient and accurate method for nonlinear analysis of frame structures by idealized structural unit method. The main idea behind the present method is to minimize the computational effort by reducing the number of unknowns. An explicit form of the tangential elastic stiffness matrix of the element is derived by the principle of virtual work. The ultimate limit state of the element is judged on the basis of the formation of a plastic hinge mechanism. The elasto-plasto-plastic stiffness matrix of the element is derived by plastic node method and the post-ultimate stiffness equation is formulated under a simple analytic consideration. A comparison between the present solution and the existing experimental and other numerical result for unit column member and simple frame structure is made. If is clear from the result of this study that the present method is very useful because the computing time required is very small while giving the accurate solution.