This paper analyzes two-way simply supported slabs with central sunk using finite element analysis (FEA) to improve structural efficiency. Various slab thicknesses (125mm, 150mm, 175mm, and 200mm) and a sunk depth of 250mm were examined, revealing that using FEA can avoid manual calculation complexities. The study concludes that adopting FEA methods is beneficial for analyzing such slab designs, showing minor variations in moments with thicker slabs but overall showing decreased sagging moments compared to non-sunk slabs.