This work couples the smoothed finite element method and Rayleigh integral for simulating transcranial magnetic-acoustic electrical stimulation (TMAES). The problem domain is first discretized into a set of three-nodes triangular or four-nodes tetrahedral elements.Then, the smoothing domains are further formed with respect to the node, edge or surface of the element. A gradient smoothing technique (GST) is applied over each SD to obtain the magnetic flux density. The discretized system equations are obtained by using the generalized smoothed Galerkin weakform. The ultrasonic transducer is discretized into a series of microelements, and then the sound pressure in the problem domain is equal to the superposition of the sound pressure generated by a single microelement. Finally, the current density can be calculated by the magneto-acoustic coupling effect. Numerical examples, including both simple and complicated engineering cases, illustrate that the SFEM-RI possesses the following essential properties: (1) easier pre-processing; (2) super accuracy and super convergence; (3) higher computational efficiency; (4) insensitive to mesh distortion.