This method is the finite difference method based on non-equidistant mesh sides and applied to analize the stresses in plates, the plane stresses and stress in shell etc. As the 3rd stage of a series of research studies contemplated by the author, this paper is first deal with the theoretical aspect of the Point Difference Method and then present some examples of theoretical analysis of the torsion of bars by the use of this method together with a brief discussion on the errors resulting from this approximation methed.