A new formulation for dynamic analysis of the response of vibro-acoustic systems is developed. The method is based on a discrete element formulation similar in geometry to a finite element model. However, the Dynamic Element Analysis uses transcendental functions for the response interpolation functions. The phase of the functions converges at high frequencies to the Statistical Phase. At low frequencies the interpolation functions converge to the polynomials used in finite elements. Thus, the Dynamic Element Analysis covers a wide frequency range without requiring a refinement of the mesh, and it provides a deterministic response in the mid-frequency range before converging to a statistically correct response at high frequencies. Examples are shown of the response of structures and acoustic radiation.