The paper is on contact analysis of a spherical ball with a deformable flat, considering the effect of tangent modulus on the contact parameters of a non-adhesive frictionless elastic-plastic contact. The contact analysis of this model has been carried out using analysis software Ansys and Abaqus. The contact parameters such as area of contact between two consecutive steps, volume of bulged material are evaluated from the formulated equations. The effect of the tangent modulus is considered for determining these parameters. The tangent modulus are accounted between 0.1E and 0.5E of materials E/Y value greater than 500 and less than 1750. Result shows that upto an optimal tangent modulus values the elastic core push up to the free surface in the flat. The simulation is also carried out in Abaqus and result provide evidence for the volume of bulged material in the contact region move up and flow into the free surface of the flat from the contact edge between the ball and flat. The strain energy of the whole model is varied between 20 to 40 percentage of the stipulated time for analysis.