Objective: To describe a rapid method for establishing a finite element model of the lumbar vertebrae by using computed tomography (CT) images Methods: CT images of the L3-L5 vertebrae of a 75-year-old man were acquired and used to establish a finite element model using the Minics 10.01 and Hypermesh 11.0 softwares. Soft tissues, such as the intervertebral discs and ligaments, were manually meshed. The model thus generated was subjected to a vertical force of 400 N and a torsion force of 10 N·m to simulate the conditions of the human spine in the standing position. Results: The CT-based finite element model of the lumbar vertebrae was successfully established, accurately reflecting the anatomy of both vertebrae and attached soft tissues. The biomechanical response of the model to the external testing forces was within the accepted normal ranges. Conclusion: We constructed a feasible and accurate CT-based finite element model of the lumbar vertebrae with manually meshing of the soft tissue data. This model showed good consistency with in vitro experimental data. Thus, our method appeared to be useful in the construction of a finite element model of the spine.