A new smoothed finite element method (S-FEM) with tetrahedral elements for finite strain analysis of nearly incompressible solids is proposed. The proposed method is basically a combination of the F-bar method and edge-based S-FEM with tetrahedral elements and is named “F-barES-FEM-T4”. The isovolumetric part of the deformation gradient (Fiso) is derived from the F of ES-FEM, whereas the volumetric part (Fvol) is derived from the cyclic smoothing of J (=det(F)) between elements and nodes. F-barES-FEM suppresses the pressure oscillation in nearly incompressible materials successfully with no increase in DOF.