Urethane is a high polymeric and elastic material useful in designing mechanic parts that cannot be molded with rubber or plastic material. In particular, urethane is high in mechanical strength and anti-abrasive. Hereby, a urethane coated aluminum wheel is used to support of the OHT vehicle moving back and forth to transport products. For the sake of verifying the safety of the vehicle, structural safety fur applied maximum dynamic load on a urethane wheel must be examined carefully while driving. Therefore, we performed a dynamic simulation on the OHT vehicle model and we determined the driving load. The area definition of applied load may be obtained from the previous study of Hertzian and Non-Hertzian contact force model having exact properties of contact material. But the static analysis is simulated after we have performed the actual contact area test for each load since the proper material properties of urethane have not been guaranteed. In this study, the method of distributing loads for each node is included. Finally, in coMParison with the results of analysis and load-displacement curve obtained from the compression test, we have defined the material properties of urethane. In the analysis, we verified the safety of the wheel. Finally, we performed a mode analysis using the obtained material properties. With these results, we presented a reliable finite element model.