Non-conforming membrane elements which have variable number of mid-side nodes with drilling degrees of freedom and which is designated as NMDx have been presented in this paper. The non-conforming elements with variable number of mid-side nodes can be efficiently used in the local mesh refinement for the in-plane structures. To guarantee the developed elements always pass the patch test, the direct modification method is incorporated into the element formulation. Detailed numerical tests in this study show the validity of the variable node NC elements developed in this study and a wide applicability of these elements to practical problems.