Aim:　To　establish　a　3D　finite　element　model　of　the　rabbit　anorectum.　Methods:　A　one-month　male　New　Zealand　rabbit　was　selected.　Anatomical　and　pathological　data　were　first　measured,　including　the　thickness　and　lumen　diameter　of　the　anorectum.　Based　on　the　obtained　data,　the　coordinates,　the　origin　and　contour　line　were　depicted　on　the　graph.　The　three-dimensional　coordinate　(X-,　Y-,　Z-axes)　values　for　the　model　of　each　node　were　determined.　In　the　coordinate　system,　the　element　and　node　were　divided　based　on　the　principles　of　finite　discrete.　Subsequently,　different　parts　of　the　rabbit　anorectum　tissue　were　isolated　to　measure　the　mechanical　parameters　(e.g.,　Young＇s　modulus　and　Poisson＇s　ratio).　A　model　was　finally　developed　by　inputting　the　above　data　to　SUPER-SAP　finite　element　software.　Results:　By　measuring　the　Young＇s　modulus　and　the　Poisson＇s　ratio　of　different　parts　of　the　rabbit　anorectum　tissue,　a　3D　finite　element　model　of　the　rabbit　anorectum,　which　contained　1342　units　and　1800　nodes,　was　successfully　established.　Conclusion:　A　3D　finite　element　model　of　the　rabbit　anorectum　with　realistic　appearance　and　calculation　accuracy　has　been　successfully　developed,　and　this　model　can　provide　theoretical　guidance　for　studying　the　etiology,　diagnosis　and　treatment　of　anorectal　diseases.　©　2013　Baishideng.　All　rights　reserved.