“…In the reviewed works, there is a general agreement on setting a 0.3 value for the human and animal TM Poisson's ratio (Funnell, 2001;Laszlo, 1978, 1982;Gan, 2006;Gan et al, 2004Gan et al, , 2006Gan et al, , 2007Gentil et al, 2005;Koike et al, 2001Koike et al, , 2002Koike et al, , 2005Kuypers et al, 2005;Ladak and Funnell, 1995;Ladak et al, 2006;Le and Huynh, 2008;Lee et al, 2006aLee et al, ,b, 2007aLee et al, ,b, 2010Liu et al, 2009;Mikhael et al, 2004;Sun et al, 2002;Wen et al, 2006;Zhao et al, 2009) as for the isotropic case and on the lack of relevant experimental data, even if motivation of this choice represents a controversial issue: some authors consider its influence negligible on simulation results (Decraemer and Funnell, 2008;Laszlo, 1978, 1982;Le and Huynh, 2008;Mikhael et al, 2004;Sun et al, 2002;Zhao et al, 2009) while other authors point out the necessity of further investigation on the influence of varying this parameter in biological material modeling, proposing other values as zero value (Funnell, 2001;Funnell and Laszlo, 1978) or values closer to 0.5 Daphalapurkar et al, 2009;Elkhouri et al, 2006;Huang et al, 2008;Lesser and Williams, 1988;Tuck-Lee et al, 2008) since a 0.5 value (Fay et al, 2005) (i.e. incompressibility) can cause computational problems.…”