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A procedure is proposed to accurately model thin wires in lossy media by finite element analysis. It is based on the determination of a suitable element width in the vicinity of the wire, which strongly depends on the wire radius to yield accurate results. The approach is well adapted to the analysis of grounding systems. The numerical results of the application of finite element analysis with the suitably chosen element width are compared with both analytical results and those computed by a commercial package for the analysis of grounding systems, showing very good agreement.