By　using　the　principle　of　virtual　work,　the　finite　element　equations　corresponding　to　the　generalized　thermoelasticity　with　two　relaxation　times　(i.e.,　the　G-L　theory)　are　derived.　In　order　to　improve　the　accuracy　of　integral　transform　method,　especially　in　two/three-dimension,　the　equations　are　solved　directly　in　time-domain.　As　numerical　examples,　the　developed　method　is　used　to　investigate　the　generalized　thermoelastic　behavior　of　a　slim　strip　and　a　semi-infinite　plate　subject　to　thermal　shock　loading.　The　results　demonstrate　that　the　developed　method　can　faithfully　predict　the　deformation　of　the　structure　and　most　importantly　the　delicate　second　sound　effect　of　heat　conduction　in　both　one　and　two-dimensional　solids　whilst　it　is　usually　difficult　to　model,　especially　in　two-dimensional,　by　using　the　transform　method.　This　method　can　also　be　used　to　study　generalized　piezothermoelastic　and　magnetothermoelastic　problems.　(c)　2005　Elsevier　Ltd.　All　rights　reserved.