The use of frequency-dependent spectral element matrix (or exact dynamic stiffness matrix) in structural dynamics may provide very accurate solutions, together with drastically reducing the number of degrees of freedom to improve the computation efficiency and cost problems. Thus, this paper develops a spectral element model for the coupled thermoelastic beam which axially moves with constant speed under a uniform tension. The accuracy of the spectral element model is then evaluated by comparing the natural frequencies obtained by the present element model with those obtained by the conventional finite element model.