Abstract— <p>Osteons are the structural unit of cortical bone tissue at the mesoscale. In this study, a three-dimensional numerical model of the mechanical behavior of a single osteon and a system of osteons is developed based on the movable cellular automata method. The constituent materials of the model are considered as poroelastic bodies. Geometrically, the osteon is represented as a system of cylindrical layers (lamellae) with different permeabilities. The developed osteon model was validated by comparing the test calculation results with data from other authors. The osteon system was located within an interstitial matrix with its own specific poroelastic characteristics. The effective elastic properties of the osteon system under uniaxial compression and simple shear are considered for different orientations of the loading direction relative to the axis of the Haversian canals. The stress-strain state of the osteon system under external pulsed acoustic action is numerically studied. For this purpose, various orientations of the axis of the Haversian canals relative to the direction of the acoustic action are also considered. The results of the stress and strain field analysis were interpreted in terms of their influence on the differentiation of osteoblasts and osteoclasts and their corresponding role in bone tissue remodeling. It was shown that the most preferable direction of acoustic action for stimulating bone remodeling is perpendicular to the axis of the Haversian canals, and the most preferable energy range for exposure is the energy flux density from 0.05 to 0.1 mJ/mm².</p>