This paper presents the static and free vibration analysis of functionally graded material sandwich plates using an improved discrete Kirchhoff quadrilateral element based on the third order theory. The top and bottom faces of the sandwich plate are made from metal and ceramic respectively. The core of the sandwich plate is made from functionally graded material (FGM) whose properties vary continuously along the thickness direction. The effective properties of the FGM core are obtained using the Mori-Tanaka method, which accounts for the interactions among the adjecent inclusions. The results obtained from the present analysis has been compared with the published results. Keywords: Sandwich FGM, Quadrilateral element, Third order theory.