A master's thesis in the College of Engineering at the University of Basrah discussed (ELEMENT ANALYSIS OF PUNCHING SHEAR STRENGTH OF SLABS WITH RECTANGULAR OPENINGS) The thesis presented by student Hussein Wali Sheila dealt with a numerical study of the behavior of flat reinforced concrete ceilings with openings. The study included thirty-two samples divided into three groups, each group consisting of several variables. The variables used in the first series were the size of the openings with reinforcement. The second series involved changing the location of the nozzles, which were located in the horizontal and diagonal directions. While the third method involved using various compressive strength values ​​for the critical condition slabs For which three values ​​of compressive strength were used. The first step in the numerical study was the validation process in which the modeled ceilings were compared to an experimental study to ensure the validity of the procedure followed. A parametric study was conducted to find out its effect on the behavior of reinforced concrete ceilings. The objective of the thesis is the nonlinear analysis, using finite element theory, of the penetration shear behavior of ceilings with rectangular openings The message concludes that there is a good match between the two results. After obtaining an acceptable result from the verification process between theoretical and experimental results, The results also showed that the manufacture of openings in the concrete ceilings affected the maximum strength, load-bearing capacity, ductility, and energy absorption of the concrete members. The results showed that the panels behaved linearly until they reached an average value of (23.5%) of its final strength for ceiling without openings and by (17.2%) for ceilings with openings. The presence of the holes causes a distribution of stresses that are concentrated in the corners of the holes and around the center shaft.