A rubber-like material model is generally characterized by hyperelasticity and formulated by a total stress-total strain relationship because the material shows nonlinear elastic behaviour under large deformation. In this study, a pressure potential obtained by a separately interpolated pressure is introduced to the non-linear finite element formulation incorporating with incompressible or almost incompressible condition of the material. The present formulation is somewhat different from the general formulation using the pressure computed in the displacement field. A non-linear finite element analysis program is developed for the plane strain and the axisymmetric contact problems of a rubber-like material. Various examples with rubber material are analyzed for its verification. The results about deformed shapes and stress distributions thought to be meaningful in comparison with a commercial program, MARC.