The connection between the long process and the lenticular process of the incus is extremely fine, so much so that some authors have treated the lenticular process as a separate bone. We review descriptions of the lenticular process that have appeared in the literature, and present some new histological observations. We discuss the dimensions and composition of the lenticular process and of the incudostapedial joint, and present estimates of the material properties for the bone, cartilage, and ligament of which they are composed. We present a preliminary finiteelement model which includes the lenticular plate, the bony pedicle connecting the lenticular plate to the long process, the head of the stapes, and the incudostapedial joint. The model has a much simplified geometry. We present simulation results for ranges of values for the material properties. We then present simulation results for this model when it is incorporated into an overall model of the middle ear of the cat. For the geometries and material properties used here, the bony pedicle is found to contribute significant flexibility to the coupling between the incus and the stapes.