The spectral element method provides a frequency dependent dynamic element stiffness matrix without regard to the element's length or size. After this Stiffness Matrix has been formulated for an element, the global Dynamic Stiffness Matrix can be obtained by following a procedure that is comparable to that of the Finite Element Method (FEM). The fact that even higher frequencies of a structure may be attained by examining just a small number of the matrix's components, hence reducing the amount of computing that has to be done, is one of the matrix's primary benefits. One may acquire the higher mode natural frequencies of a stepped beam by this method. Only two spectral components were to be taken into consideration in order to determine the natural frequency of a stepped beam up to the tenth mode.