Impact or sudden force is a prevalent occurrence in numerous sports, significantly affecting athletes’ performance and increasing injury risks. Runners, in particular, face injuries due to repeated forceful impacts on their feet during running and jumping. The landing impact characteristics, including peak impact force, loading rate, and center of pressure, are pivotal and influenced by factors such as shoe type, foot shape, landing posture, speed of motion, physical condition of runner, and ground conditions. This research introduces a three-dimensional finite element model to simulate the interaction between the ground and footwear. The primary focus is evaluating maximum impact loads during different strikes (heel, toe, and midfoot) and exploring load transfer efficiency. Employing numerical analysis, the study exclusively assesses Polyurethane rubber (PU rubber) as the material of interest. Results indicate that midfoot strikes experience higher reaction forces than toe and heel strikes, with a noticeable decrease in acceleration through the material thickness. This study contributes valuable insights into comprehending and addressing challenges related to impacts in sports, particularly in the domain of running mechanics.