This study represents a functional analysis of the human foot complex based on in-vivo gait measurements, finite element (FE) modeling and biological coupling theory, with the objective of achieving a comprehensive understanding of the impact attenuation and energy absorption functions of the human foot complex. A simplified heel pad FE model comprising reticular fiber structure and fat cells was constructed based on the foot pad Magnetic Resonance (MR) images. The model was then used to investigate the foot pad behaviors under impact during locomotion. Three-dimensional (3D) gait measurement and a 3D FE foot model comprising 29 bones, 85 ligaments and the plantar soft tissues were used to investigate the foot arch and plantar fascia deformations in mid-stance phase. The heel pad simulation results show that the pad model with fat cells (coupling model) has much stronger capacity in impact attenuation and energy storage than the model without fat cells (structure model). Furthermore, the FE simulation reproduced the deformations of the foot arch structure and the plantar fascia extension observed in the gait measurements, which reinforces the postulation that the foot arch structure also plays an important role in energy absorption during locomotion. Finally, the coupling mechanism of the human foot functions in impact attenuation and energy absorption was proposed.