Objective To establish a three-dimensional finite element model of knee joint with tibial and femoral tunnels as a foundation for finite element analysis in anterior cruciate ligament reconstruction .Methods Based on the MRI images,the 3D finite element model of a healthy knee joint was constructed by using the Geomagic and ANSYS 9.0 software.Results The established 3D finite element model consisted of tibia,femur,cartilage of tibia and femur,tibial tunel,femoral tunnel and the ligaments surrounding the knees.The ideal geometry shape met the need of finite element analysis.Conclusion It is a reliable way to construct knee 3D finite element model with MRI images.The finite element model can reflect the geometry structure of knee joint and bone tunnels vividly.