Compared to previous in-vitro test, FE model showed reliable motion patterns. A finite element model of a 50th percentile male neck was developed to study the mechanics of whiplash injury while the rear impacts. The model was consisted of the whole cervical vertebrae including part of occipital, intervertebral discs. which were modeled using linear viscoelastic materials and posterior elements. The sliding interfaces were defined to simulate contact phenomena in facet joints and in odontoid process. All ligaments and atlanto-occipital membrane were modeled as nonlinear bar elements. Only muscle elements were not considered. Motion of each cervical vertebra was obtained from the dynamic simulation with a MADYMO model for 15 km/h $40\%$ rear end offset impacts. Soft tissue neck injury(STNI) was investigated with a developed FE model. In FE model analysis, the high stress was appeared at C3/C4 disc in offset impact. Further research is still needed in order to improve the developed neck FE model for many different crash patterns.