Structural analysis of a brake shoe for commercial vehicle was performed using finite element method. Since the strength of a brake shoe is affected by the magnitude and distribution shape of the contact pressure with the drum, the contact pressure between the shoe friction material and drum was calculated using a 2-Dimensional non-linear contact analysis in a state. And the brake was actuated by input air pressure and the drum of it was calculated both stationary and dynamic based on forced torque applied to the drum during the static state analysis. The results of the above analysis were then used as the load boundary conditions for a 3-Dimensional shoe model analysis to determine the maximum strain on the shoes. In the analysis model, the values of tensile test were used for the material properties of the brake shoes and drum, while the values of compression test were used for the friction material. We assumed it as linear variation, even though the properties of friction material were actually non-linear. The experiments were carried out under the same analysis conditions used for fatigue test and under the same brake system which equipped with a brake drum based on the actual axle state in a vehicle. The strains were measured at the same locations where the analysis was performed on the shoes. The obtained results of the experiment matched well with those from the analysis. Consequently, the model used in this study was able to determine the stress at the maximum air pressure at the braking system, thereby a modified shoe model in facilitating was satisfied with the required endurance strength in the vehicle.