As the public use part of the railway and the road, the railway crossing is important to work properly by two transportation means. Also, It is important to provide the good face of friction on the railway crossing in aspect of protecting the railway crossing accident. Lately, the material of railway crossing panel is the wood, the asphalt, and the steel. As they have a various fault, it was studied to analyze the structural action of the new material, rubber panel. This paper analyzed eigenvalue, stress and displacement by truck passing weight, thermal stress and train moving weight, using the Finite Element Method model