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To investigate the relation between the Poisson's ratio of a re‐entrant honeycomb structure by varying the micropolar material constants such as micropolar Young's modulus E_m, micropolar Poisson's ratio V_m, characteristic length l, coupling factor N, and micropolar elastic constants in accordance with the micropolar elastic restrictions, a 2‐D triangular finite element formulation including an extra degree of freedom was derived on the basis of Eringen's micropolar elasticity theory by using a linear triangular element. The effects on the structural Poisson's ratio of the honeycomb structure are studied in detail.

Based on Eringen’s micropolar elasticity theory (MET), a two‐dimensional finite element formulation including one extra degree of freedom is derived by using a linear triangular element, and a corresponding computer program is also developed. By varying the technical constants such as micropolar Young’s modulus E_m, micropolar Poisson’s ratio ν_m, characteristic length l, coupling factor N, and micropolar elastic constants in accordance with the micropolar elastic restrictions, their effects on the Poisson’s ratio of the rectangular plate are studied in detail.