Using the finite element method, rail-wheel contact model has been analyzed for mechanical loads due to passengers and payload of the train. This paper presents an investigation on how tapered wheel and inclined rail surfaces affect the contact stress and displacement of rail-wheel contacting surface under mechanical loads. For a numerical analysis, the tapered faces of the wheel are considered as 2.5% and 5.5%. And two models of the tilted rail are also considered as 40：1 and 20：1 at the bottom of the rail. The computed results based on the contact stress and displacement FE analysis indicate that the tilting ratio of the rail, 20：1 with a tapered face of the wheel, 2.5% may be more stable compared to that of 40：1 tilting model and 5.5% tapered wheel face.