Analysis of frequency selective surface with gridded square element using accurate integral equation technique is considered in this paper. An improved subsectional current approximation model is proposed. Two more terms of basis function, the downward half triangle (DHT) term and the upward half triangle (UHT) term, besides the commonly adopted rooftop function, are included to expand the induced current. The additional terms are used to account for the effect of the induced currents at the corners of the outer square of the unit cell. Green's functions are derived by using spectral domain immittance approach and the incident fields are derived by using the z-directed potential. The computed results are in good agreement with the measured results.