Flat DMT penetration was analyzed using a finite element model based on a large strain formulation. The ABAQUS/Explicit, a commercial finite element method, was used to study the flat DMT penetration in soils. Then, because the very large mesh distortion occurred due to the penetration of flat DMT, the adaptive meshing technique was utilized to maintain a high quality mesh configuration. The undrained shear strength obtained from the flat DMT is estimated using only the horizontal stress index ($K_{D}$) and so it became necessary to examine using the analysis results obtained from the penetration of the flat DMT. Analysis results show that in normally consolidated region of $K_{D}=2$, the results obtained from the correlations proposed by Marchetti show good agreement with those estimated from the finite element method. The present analysis also shows that in overconsolidated region of $K_{D}>2$, the results obtained from the relationships proposed by Kamei and Iwasaki show good agreement with those provided by the penetration analysis.