To broaden utilization of wind energy, floating offshore wind farms are said to be valid because of deep, high slope of sea flour off Japan. However, a cost-effective construct is a critical matter and so necessitate the development of high capacity and easily deployable anchors, which tend to be used on trials for toutmooring of floating units in deep sea environments in Brazil. Measurements were done for dragging distance, penetration depth, inclination and pulling tension of rectangle plates in homogeneous dry sand and clay in a tank. This paper describes the analytical model taking mechanism producing holding capacity into considerations along with bearing capacity factors obtained by solving the equilibrium of forces such as gravitational force, friction, resistance force and pulling force acting on the plate fluke.