Several researchers investigated the mechanical characteristics of human trabecular bone using finite element analysis (FEA) based on micro computed tomography (μ-CT). There were few investigations on morphological and mechanical characteristics of vertebral trabecular bones. This study analyzed the relationship between morphological and mechanical characteristics in the regional vertebral trabecular bones using μ-CT and μ-FEA. Two specimens were obtained from the 12th thoracic vertebral bodies of cadavers (85 years female and 48 years male). In each vertebral body, fifteen regions were selected from two-dimensional (2D) images acquired from μ-CT. Voxelbased three-dimensional (3D) finite element models, with 444 cubic block, were generated from each region for simulated compression test. The relationship between morphological characteristics, such as bone volume fraction, trabecular thickness, trabecular separation, trabecular number and structure model index, and mechanical characteristics, such as structural modulus (E†), was analyzed by bivariate correlation coefficient. As a result, the region of center column and inferior layer had the highest density. However, structural moduli in center column and middle layer were the biggest. The results indicated that there was a regional difference between morphological and mechanical characteristics of vertebral trabecular bone. In addition, for more exact evaluation of osteoporosis, it was recommended to analyze not only the mechanical characteristics but also the morphology characteristics.