A spectral element method(SEM) is introduced for the vibration analysis of a rectangular plate subject to dynamic concentrated loads. First, the spectral plate element is derived from the relations between the forces and displacements along the two opposite edges of plate element. The global spectral matrix equation is then formulated by assembling two spectral plate elements so that the dynamic concentrated load is located at the connection nodal line between two plate elements. the concentrated load is then spatially Fourier transformed in the direction of the connection nodal line to transform the two-dimensional plate problem into a simplified equivalent one-dimensional beam-like problem. We may benefit from these procedures in that the spectral results from the present SEM is compared with the exact analytical solutions to prove the remarkable accuracy of the present SEM, while this is not true for conventional finite element solutions, especially at high frequency.