Loss of the lower limb can cause loss of mobility.At all places and at all times, efforts have always been made to make up for such a loss.In this work polymer composite materialshad been used to manufacture prosthetic foot. Polymer composite materialsPMMA:SR/PURreinforced by carbon fibers (CF) were prepared as suitable material for prosthetic foot then, tensile characteristics were measured and determined. Numerical work included Finite element method (ANSYS-15) was used to analyze and evaluate deformation, stress and strain characteristics of a new designed prosthetic foot, which was treated as three-dimensional structure composite polymer material. The experimental and theoretical results were improvedthat polymer composite material can be used for this application