A new sensing mechanism is proposed for the measurement of elasticity of human skin by utilizing Helmholtz resonator with a flexible membrane mounted at the bottom and putting on an elastic foundation. Elastic coefficient of human skin is modeled as the elastic foundation modulus, based on the assumption that human skin is equivalent to the Winkler foundation. For the Helmholtz resonator, the acoustic transmission loss (by which resonant frequency can be acquired) was derived by using the receptance coupling method, based on the theories of conventional Helmholtz resonator and fixed-edge membrane on elastic foundation. The fundamental resonant frequency of the proposed Helmholtz resonator was proved to be related with the elastic foundation modulus, and was used as the indicator of elastic foundation modulus to be measured. Theoretical derivation for measuring elastic foundation modulus and analytical example were presented. Experiments measuring the elastic foundation modulus of the phantoms were carried out by utilizing phantoms with different stiffness using gelatin with corresponding different concentrations. The analytical and experimental results verified the effectiveness of the proposed method. Nanoindentation test was conducted for comparison, and relative errors ranged from 9.24% to 20.06% were obtained, which tends to be higher with the increasing concentration of gelatin.