In three-dimensional numerical manifold method (NMM)

the total element test functions in the polynomial space are not entire when hexahedral solid meshes are given in mathematical cover. Non-entire high order terms cannot improve computational precision

but may play the contrary role. For avoiding the disadvantages

an additional incompatible manifold element rank formula is established based on the theory of Wilson incompatible element; Wilson incompatible numerical manifold method is presented. The element strain matrix and the element stiffness matrix are derived by eliminating the internal parameters. The method has high computing efficiency and accuracy under adding no generalized degrees of freedom. Finally several numerical examples are analyzed to illustrate the stability and convergence of the method. The results are shown that the method is highly validity and accuracy.