This study indicates the analysis of functionally graded carbon nanotube reinforced composite (FG-CNTRC) plates using a four-node quadrilateral element related to the C0-type of Reddy’s third-order shear deformation theory (C0 HSDT) and cell-based smoothed strains (CS) strategy. Reddy’s theory is surely taking the advantages and desirable properties of the third-order shear deformation theory. Besides, FG-CNTRC plates with advanced material properties are changed from the bottom to top surface with four kinds of carbon nanotube (CNTs). Numerical results and comparison with other reference solutions suggest that the benefits of the present element are accuracy and efficiency in analysis of FG-CNTRC plates.