The aim of this study is to evaluate the biomechanical changes after Spinous Process Osteotomy (SPO) with different amounts of facetectomy of the lumbar spine and to compare the models with SPO and intact models using finite element models. Intact spine models and one decompression models (L3-4) with SPO were developed. SPO models included three different amounts of facetectomy (25%, 50%, and 75%). After validation of the models, finite element analyses were performed to investigate the ranges of motion and disc stresses at each corresponding level among three SPO models and intact lumbar spine models. The ranges of motion in the SPO models were increased more than the intact models. According to increase of amounts of facetectomy, ranges of motion were also increased. Similar to range of motion, the von Mises stress of disc in the SPO models was higher than that of intact models. Moreover, with the increase of amount of facetectomy, the disc stress increased at each segments under various moments. The decompression procedures using spinous process osteotomy has been reported to provide better postoperative stability compared to the conventional laminectomy. However, facetectomy over 50 % is likely to attenuate this advantage.