A new class of finite elements is described for dealing with mesh gradation. The approach employs the moving least square (MLS) scheme to devise a class of elements with an arbitrary number of nodal points on the parental domain. This approach generally leads to elements with rational shape functions, which significantly extends the function space of the conventional finite element method. With a special choice of the nodal points and the base functions, the method results in useful elements with polynomial shape functions for which the C-1 continuity breaks down across the boundaries between the subdomains comprising one element. Among those, (4 + n)-noded NILS based finite elements possess the generality to be connected with an arbitrary number of linear elements at a side of a given element. It enables us to connect one finite element with a few finite elements without complex remeshing. The effectiveness of the new elements is demonstrated via appropriate numerical examples.