This paper addresses measurement with tactile sensor and FEM analysis of multi-layered flexible model for skin diagnosis. In the multi-axial-force MEMS sensor, we evaluated the change of output by contact with the multi-layered flexible object. A test piece similar to human skin consisting of a rigid layer and a flexible layer is prepared. The sensor output depends greatly on the ratio and hardness of the hard layer and the thickness of the flexible layer of the specimen, and the contact surface. Compared with the results of FEM analysis, it is suggested that the difference of the dependence is caused by the constant compressive load applied at the time of shear deformation.