Six solution-dependent state variables are initialized in user subroutine SDVINI and are subsequently updated in user subroutine UMAT. The problem is a trivial linear elastic, static analysis of a single plane stress element. The purpose of this test is to show that the initial conditions of the solution-dependent state variables are interpreted correctly and to show that the solution-dependent state variables can be updated in another user subroutine. The analysis is repeated for a plane stress gasket element, and identical results are obtained.