This study explores the free thermoelastic vibration of functionally graded (FG) conical shell with rotation under nonlinear temperature distribution applying finite element approach. The conical shell is graded by following a simple power law throughout the shell’s thickness; moreover, it is considered that the shell contains porosity in the form of even and uneven patterns. Eight-noded isoparametric elements are considered to discretize the conical shell. The dynamic equation of the thermoelastic vibration is obtained by applying Lagrange’s equation. One-dimensional steady-state heat conduction equation is employed to assess the non-linear temperature distribution in the transverse direction. The impacts of porosity distribution, temperature difference and power-law index, on the fundamental frequency of the porous FG conical shell are presented. From the parametric study, it is evident that the natural frequency of the FG conical shell decreases due to both porosity and high temperature.