This paper attempts to predict the stress concentration around the corner of rectangular inserts of different material of mechanical properties from the base material of the finite rectangular plate. The problem is analyzed through the FEM and photo-elastic experiment with the inclination angle of the insert as variable parameters. According to the experiments and the numerical analysis, the maximum stress concentration occurs at the point of tangential discontinuity of a insert. When the lain insert or opening was so inclined that the distance from the free end of the plate to a corner became minimum, the maximum stress concentration factor was found.