To achieve a new method for predicting the result of disc replacement or to predict biomechanics of lumbar (or any other skeletal segment) by finite element model analysis, its necessary to follow an organized procedure including 3D bone model, meshing the proposed model, designing an artificial implant and simulation of loading condition. In this study we try to explain the whole procedure step by step from importing the CT image to analysis of lumbar section with designed implant. First it's explained how the 3D model can be made based on the CT image using MIMICS software and some details related to simulation of the skeletal model by this software will be released. Second part shows the tutorial method for importing proposed model in ABAQUS software and how it can be analyzed. This step by step tutorial is helpful in lumbar biomechanics and creating human body skeletal model. Also it is useful to achieve a perfect procedure for creating and analyzing lumbar disc implant.