When using finite element pogram ABAQUS to compute material characteristics, one builds a user material subroutine if unique constitutive feature needs to be included. In ABAQUS/Standard, UMAT subroutine should be built, and in ABAQUS/Explicit, VUMAT should be used. Although two subroutines carry out the same type of task, two different programs should be made depending on the working environment, and it is not easy to program the subroutines following the manual without enough understanding of solid mechanics. In this paper, difference between UMAT and VUMAT subroutines is epitomized, and a conversion scheme from UMAT to VUMAT is discussed. An example shows that the two programs give the same stress computation result.