The aetiology and treatment of hallux valgus (HV) has led to much controversy. The deformity comprises of medial deviation of the first metatarsal, giving rise to a widened forefoot and lateral deviation with or without pronation of the hallux. HV deformity correlates with the first/second intermetatarsal angle (IMA). The contribution of the soft tissues in the development of HV is unclear. Muscle imbalance does not explain an increased IMA, but the bow-stringing effect of the long flexors and extensors once the medial joint capsule has become incompetent will exacerbate the deformity. The tendons of abductor and adductor hallucis run on the plantar medial and plantar lateral aspects, respectively, to insert into the base of the proximal phalanx and adjacent sesamoids. We aim to evaluate the biomechanical stability and hallux valgus deformities on amputees legs. Each of five below-the-knee amputation specimens were inserted into the device. We put the two markers on the second metatarsal longitudinal axis. Also we place the goniometer to measure the IMA. We record the test before and after the adductor hallusis tendon release. The biomechanical tests were performed by using the axial compression testing machine (AG-I 10 kN, Shimadzu, Japan). The displacements between the first and second metatarsal axis were measured with two non-contact CCD camera extensometers (Non-contact Video Extensometer DVE-101/201, Shimadzu, Japan). The axial compression was applied to all amputee legs with the loading speed of 5 mm/min (max. 800 N). The data of force-displacement variation was evaluated with parametric test using SPSS 11.0 for Windows. Compression tests were compared with Kruskal–Wallis test. Data showed that plain foot position and incision of hallux valgus are statistically significant ( p=0.009). When the hallux valgus angle of amputee legs was compared, our study indicated that plain foot position showed 2.8° and first metatarsal head of a foot showed 1.6°. In conclusion, the adductor hallusis tendon release affected the restored IMA and hallux valgus deformity. We conclude that the adductor hallucis tendon may be useful as a tenodesis for reconstructing the deformity of acquired hallux valgus.