  We study the collection of finite elements $\Phi_{1}(\mathcal{U}(E,F))$ in
the vector lattice $\mathcal{U}(E,F)$ of orthogonally additive, order bounded
(called abstract Uryson) operators between two vector lattices $E$ and $F$,
where $F$ is Dedekind complete. In particular, for an atomic vector lattice $E$
it is proved that for a finite element in $\phi\in \mathcal{U}(E,\mathbb{R})$
there is only a finite set of mutually disjoint atoms, where $\phi$ does not
vanish and, for an atomless vector lattice the zero-vector is the only finite
element in the band of $\sigma$-laterally continuous abstract Uryson
functionals. We also describe the ideal
$\Phi_{1}(\mathcal{U}(\mathbb{R}^n,\mathbb{R}^m))$ for $n,m\in\mathbb{N}$ and
consider rank one operators to be finite elements in $\mathcal{U}(E,F)$.
