Thermal stress and hydro stress within a single com kernel during drying are analysed with the mechanics of elasticity and material. The mathematical model of the stress within a single com kernel during drying is given. A finite element method is developed in details to simulate the maximum principal stress and shear stress within a single com at 75°C and 50°C drying air temperatures. The locations of the predicted maximum stresses are described and stress fields at different drying time are obtained. The result shows that the predicted locations of the maximum stresses agree with published materials on stress-crack or burst of com kernels.