In drawing up the finite element mathematical model of an investigated object important issues are the choice of the form of finite element and finite element sampling (mash) of the object. The basis for proper and adequate choice of the form of a finite element is the structure of the object itself, in our case it is the composed structure of mulberry fruit. In this paper the rationale for the selected finite element model of the mulberry fruit has been presented, which can adequately simulate the complex structure and parameters either the individual fruitlet with bone, from set of which is formed a mulberry fruit, and the mulberry fruit as a whole.