Flat feet, also known as “Pes Planus,” is a generic type of foot problem where the entire sole of the foot touches the ground when an individual is standing. In other words, the curvature of the foot doesn’t follow a normal arch and is straight. The Evans calcaneal osteotomy provides multiplanal correction of foot pes plano-valgus deformities in both children and adults [2]. Evans calcaneal osteotomy is a lateral column lengthening procedure that preserves the calcaneocuboid joint. The treatment consists of using an Evans wedge about 1-1.5 cm proximal to the calcaneocuboid joint, where a surgeon makes the osteotomy and secures the wedge using a locking plate [1, 2]. The influence of the Evans wedge material composition on bone regeneration in the hollow space of the wedge is still a question of significant importance. In the current study, finite element (FE) analysis was performed to understand the nature of mechanical stress distribution from the initial stage of in vivo bone regeneration to fully developed cortical bone within the Evans wedge. The accumulation of bone mineral in the regenerating bone was simulated by implementing progressively stiffer bone material properties at seven time points. Evans wedges made of cortical bone, titanium (Ti), polyether ether ketone (PEEK), and PEEK with Ti endplates were modeled to determine how material composition affected stress levels in the regenerating bone. The study utilized a computed tomography (CT) image of a Sawbones foot model to create the anatomical geometry in ScanIP. Bone and joint anatomy were meshed using tetrahedral elements, and ligaments were modeled using one-dimensional, non- compressible truss elements. A mesh convergence analysis confirmed that the mesh size used in the final set of models was enough. To ensure that the foot model provided reasonable results, stresses in the intact foot model were compared with a previous study by J.M. Garcia on load transfer mechanism in metatarsals [22]. Using different materials for the Evan’s wedge demonstrated that the von Mises stress levels in the regenerating bone reaches levels like those in cancellous bone of an intact foot when the regenerating bone accumulates enough mineral to achieve a Young’s modulus of 5 GPa. The graft made from cortical bone produced stresses 7% higher than those in a normal bone. The Ti implant produced von Mises stress in the regenerating bone at a level 47% lower than the cancellous bone stress in the intact foot model, whereas the PEEK implant produced stresses in the regenerating bone that were 36% higher than those in the intact foot model. PEEK implants with Ti endplates produced stress levels 16.8% lower than those the normal foot model. These results suggest that both cortical bone wedges and Ti-PEEK wedges create a more osteoconductive environment within the Evans wedge open space than wedges made solely of titanium or PEEK.