AIM: The aim of this study was to establish musculoskeletal finite element (FE) model of the second and the fifth foot ray accounting for metatarsal cavities and calcaneal sinus. The model was then used to predict the effects of metatarsal cavities and calcaneal sinus on internal stresses/strains of plantar longitudinal arches. MATERIALS AND METHODS: The geometry of foot bones and soft tissues were constructed by CT and MRI images of Virtual Chinese Human "female No. 1". Two types of nonlinear FE models of sagittal foot rays were developed with or without metatarsal cavities and calcaneal sinus using ANSYS software package. The sagittal trabecular architecture of metatarsals and calcaneus were obtained by cutting, defatting and bleaching fresh foot specimen of a cadaver. RESULTS: The model proposed was able to describe the isostatic stress flows in sagittal planes of plantar longitudinal arches. The size of metatarsal cavity or calcaneal sinus could affect stress/strain distributions on metatarsals and calcaneus, but had almost no effects on stress/strain of other foot bones and plantar soft tissues. During balance standing, the maximum von Mises stresses were predicted at the shaft and the basis of metatarsals, while the maximum strains of bony regions were found around metatarsal cavities. Among plantar soft tissues, relative high tensions were burdened by plantar fascia, followed by long plantar ligament. The minimum tensions occurred in plantar intrinsic muscles. CONCLUSIONS: The study shows that the tension/compression stress flows are geometrically similar with the tension/compression trabecular architectures in sagittal sections of metatarsal and calcaneus. The FE predictions of stress/strain concentration on metatarsals and fascia are useful in enhancing biomechanical knowledge on metatarsal stress fractures and plantar fasciitis.