In this work, a two dimensional (2D) finite element foot model was established from magnetic resonance imaging (MRI) of a male subject. The model comprises first medial planar cross-section through the foot, representing the foot in standing posture. For specified external load, the stress and strain distribution field under foot structure are determined. The material characterization of foot structure components are stronger related to diabetic phenomena. The new material model for soft tissue based on mixture theory is proposed. The linear finite element model replaced by nonlinear counterpart with segment-to-segment contact element.