In General, the measured loads and load-time function suggested by Bachmann iota walking are used for vibration analysis of structures subjected to footstep loads. It is not easy to measure walking loads because they we influenced by various parameters. Therefore, it is needed to model the walking loads that can be applied to structure analysis. Parameter study is used for the walking loads having various walking frequency for vibration analysis of structures under walking loads. In this study, walking loads were measured directly by using a force plate within two load cells, and the parameters of the walking loads were analyzed. The measured walking loads are decomposed into harmonic loads by using the Fouler series. Functional relationship between the walking frequency and the Fourier coefficients can be derived from the coefficients of harmonic loads obtained by the decomposition process, and the walking loads were formulated. It is possible to apply the venerated walking loads easily or conveniently by the proposed equation to the analysis of a structure subjected to walking loads.