In order to better understand of the wave propagation pathway in bone conduction (BC), we developed a three dimensional finite-element model of a human head based on a real geometry. The BC input was applied on two positions, 1) mastoid and 2) BAHA (Bone Anchored Hearing Aid) position. From the simulation, we calculated time delay between ipsilateral and contralateral cochlea using promontory velocity. Results show that time delay occurred in the lateral direction between ipsilateral and contralateral cochlea. However, in the superior and anterior directions, time delay was not observed significantly.