The bearing coupling section of machine tools is the most important factor to determine their static/dynamic stiffness. To ensure the proper performance of machine tools, the static/dynamic stiffness of the rotating system has to be predicted on the design stage. Various parameters of the bearing coupling section, such as the spring element, node number and preload influence the characteristics of rotating systems. This study focuses on the prediction of the static and dynamic stiffness of the rotating system with the bearing coupling section using the finite element (FE) model. MATRIX 27 in ANSYS has been adopted to describe the bearing coupling section of machine tools because the MATRIX 27 can describe the bearing coupling section close to the real object and is applicable to various machine tools. The FE model of the bearing couple section which has the sixteen node using MATRIX 27 was constructed. Comparisons between finite element method (FEM) predictions and experimental results were performed in terms of the static and dynamic stiffness.