In this work a three-dimensional model of bone, under physiological conditions, is developed with the purpose of a better understanding of the bone tissue. To accomplish the simulation it is necessary to develop a methodology for the extraction of geometry and material properties from Computerize Axial Tomographies. An ASCII format properties-array is created as input data for the Finite Element Program in p-version. The stresses and displacements are calculated for a human tibia model as a heterogeneous body. The results and comparisons with the literature demonstrate that the developed methodology is adequate for bone simulation and overcomes some of the difficulties reported by other investigators.