Stress analysis of human body applying FEM has been performed. Hexahedral FEM meshes has advantage to make accurate analysis. Three dimensional analysis with hexahedral FEM Meshes is more effective in three dimensined solid meshes. As shape of anatomy is complicated, we need much cost to make up the FEM model. In this study, an efficient method is developed to make up the hexahedral FEM model by use of ICP method. By applying the approach, an example of the FEM model based on the X-ray CT images of the vertebra is shown.