This research aims at the development of a numerical tool capable to simulating the inclusion of draining elements in soils. These elements are represented by subhorizontais drains or wells, constituting systems geotechnical widely used in stability of slopes, tunnels and other problems. The implementation was based in the finite elements programs of flow SWMS_2D and SWMS_3D (Simunek e outros, 1994). The proposed formulation considers the equation of flow of the draining element and the numerical strategy of its inclusion by using the method finite elements. A few numerical analyses were carried out aiming at the validation of the proposed algorithm. For the wells, the confined and unconfined cases and in permanent and flow transient conditions have been analyzed, comparing the obtained numerical solutions with the analytical one by Theis (1935) (Freeze, 1979), for water-bearing confined, and one by Neumann (1975), for water-bearing unconfined. For the subhorizontais drains, an analysis methodology is proposed here, taking in to consideration the hydraulical and geometric parameters of a drain element. In this case illustrative examples are presented. The implementation carried out is a simplified one but is should be adequate for the design of geotechnical structures.