Futsal is one kind of soccer game. Recently, futsal become more popular around the world and also in Indonesia. In the futsal game, passing the ball is an important activity. However, many inaccuracies occurs when the futsal player pass the ball towards the target. Therefore, understanding the biomechanics analysis and the factors that affects the accuracy of the pass is important. The purpose of this study is to obtain the biomechanics analysis, understanding the factors that affect the accuracy of the target when futsal player pass the ball based on using the foot and the distance, and to obtain optimal combination between those factors. We performed an experiment in which 10 futsal playing men from Industrial Engineering, Universitas Indonesia to participate. Their average mass was 63±13 kg and the average height was 172±6 cm. The experiment was designed by using two-way factorial design. Each respondent was instructed to pass the ball to a target on four different conditions based on using the foot (inside foot and instep foot) and the distance (2 m and 3 m from the target). Platform 1 in AMTI Biomechanics Force Platforms BP400600H was used to collect the kinematics data from Ground Reaction Force (GRF) and Required Coefficient of Friction (RCOF). The results showed that the distance factor influences the accuracy of the pass with p-value=0.001 and the interaction between those factors by using the foot and the distance also has an effect on the GRF with p-value=0.005. The optimal combination from those factors when futsal player pass the ball by using the inside foot and the distance was 2 m with percentage of accuracy is 91±7 %. In this experiment the respondents were limited to using just one brand of futsal shoes with two different sizes. This results the compressive force and coefficient of friction forces obtained tend to be the same for every conditions. For the development of next researches, it is recommended to use more brands of shoes so that the factors mentioned before can be compared and so the optimum shoes condition on the physical performance of the player can be determined.