A mechanical model of soil is constructed using the Distinct Element Method (DEM) which makes it possible to analyze the discontinuous property of soil. To discuss the applicability of the soil model by the DEM, a bar penetration test was conducted and the result was compared with the simulation results. From the results of the behavior of elements, it could be said that the mechanical model by the DEM could well simulate the discontinuous behavior of soil and the parameters used in the simulation play important roles to make the soil model useful. As for the penetrating resistance, some problems which lie in the present DEM model are discussed and the key to solving these problems is indicated. Moreover, the method to determine the time interval used in the DEM simulations is mentioned in terms of the stability of the solution in the calculation.