In this paper, a finite element model of high damping rubber bearings is developed. Firstly, an accurate constitutive model of high damping rubber material, which was proposed by the authors is briefly explained. Then, it is formulated into the form which is applicable to the finite element method. Secondly, a mixed finite element method that can introduce the proposed constitutive model is described. Thirdly, on the basis of the proposed constitutive model and the finite element method, a three-dimensional finite element model of the bearings is constructed. Comparing the simulation by the model with the experimental results, the model is found to be in good agreement with the experimental results and accurately predict the seismic response of structures under multi-axial loading excitations.