Mathematically, the Electromagnetic phenomena can be represented by the Maxwell's equations, but it is very difficult to solve these equations, especially, having complex structural boundaries. By the way, the development of a computer system made us easy to solve these kind of partial differential equations. The Finite Element Method, one of the numerical methods, is very this. This paper shows the power of F.E.M. by examining, with an example of a hollow cylinder in a uniform magnetic field which is analytically solvable, the errors and the tendency of magnetic flux lines.