In this paper we analyzed the mechanical behavior with respect to the thickness variation of elastic foundation(fatty tissue) in end-to-end anastomosis. This study considered the preliminary deformed shape induced by suturing in the anastomosis of coronary artery and PTFE with different diameters using simplified suturing model and the fatty tissue surrounding heart and coronary artery for more accurate result using finite element method. Area compliance(CA) was used to analyze the final deformed shape of the anastomotic part with respect to the thickness variation of fatty tissue under mean blood pressure, 100mmHg(13.3㎪). And Equivalent and circumferential stresses in the anastomosis were also analyzed with respect to the change of initial diameter ratio( $R_1$) and fatty tissue thickness( $T_{F}$). The results obtained were as follows : 1 When the elastic foundation, assumed to be incompressive material, surrounded the grafts in anastomosis, the compliance mismatch of artery and PTFE was reduced by 47 -72%. 2. As the initial diameter ratio( $R_1$) became larger, the higher difference of compliance was induced in spite of elastic foundation surrounding grafts. 3. The maximum nondimensional circumferential stress is twice or three times as high as the maximum nondimensional equivalent stress in the anastomotic part.t.