The　present　study　reports　the　development　of　a　detailed　three-dimensional　(3D)　finite　element　(FE)　foot　model　for　investigating　the　effect　of　the　material　properties　and　thicknesses　of　the　landing　mat　on　stress　distribution　and　concentration　point　within　the　metatarsals　during　landing　at　an　inversion　position.　Foam　material　mat　insert　between　the　foot　and　ground　with　different　thicknesses　had　been　systematic　studied.　The　predicted　plantar　pressure　distribution　showed　a　good　agreement　with　the　experimental　data　of　controlled　biomechanical　tests.　Results　showed　that　mat　insert　with　optimal　properties　and　thickness　could　reduce　the　peak　plantar　pressure　by　about　36%　comparing　to　the　barefoot-solid　ground　condition.　The　fifth　metatarsal　was　the　most　vulnerable　part　during　the　inversion　landing,　and　the　peak　stress　point　was　located　near　the　proximal　part.　Material　sensitivity　study　showed　that　the　metatarsals＇　stress　level　was　affected　by　the　material　property　of　the　mat　and　its　thickness.　Mean-while,　the　influence　of　thickness　for　soft　material　was　more　effective　than　that　for　the　hard　material.　Copyright　(C)　2010　John　Wiley　&　Sons,　Ltd.