The paper analyzes stresses in an area of tension-type with geometric discontinuity concentrator. The geometric discontinuity is a hole located in a thin plate of finite dimension. The stresses and their variations were determined using the finite element method (FEM). Stresses values obtained with FEM, were used as basic data on the method of least squares to determine an analytical relationship, for calculating the coefficient of stress concentration. Relationship obtained by this method of calculation is compared with those in the technical literature.