A finite element formulation for the steady laminar flow of an incompressible fluid with microstructure has been developed. The particular fluids considered are commonly known as micropolar fluids, in which case suspended particulate microstructures are modelled by an 'extended' continuum formulation. The particle microspin is a new kinematic variable which is independent of the classical vorticity vector and thereby allows relative rotation between particles and the surrounding fluid. This formulation also gives rise to couple stresses in addition to classical force or traction stresses. The finite element formulation utilizes a variational approach and imposes conservation of mass through a penalty function. A general boundary condition for microspin has been incorporated whereby microspin at a solid boundary is constrained to be proportional to the fluid vorticity. The proportionality constant in this case can vary from zero to unity. Sample solutions are presented for fully developed flow through a straight tube and compared with an analytical solution. Results are also generated for flow through a constricted tube and compared with a Newtonian fluid solution.