Three dimensional finite element analyses of a piano string are performed in which a large deformation theory is adopted. In a real piano string, a nonlinear hammer contacts with a string for finite time duration depending on the hammer velocity and the interaction force varies due to multiple reflections between striking point and agraffe, In order to simulate this effect by FEM, a point mass with a spring and a dashpot was employed with a gap element. It was shown that the model is able to reproduce the waveforms well including the details of the attack transients.