This paper proposes the control method of biped walking with heel-off motion. Heel-off motion made it possible to avoid the problem for the impact shock at foot-contact to break the stabilization of walking. The 3D motion is separated into lateral and sagittal motion and each motion is designed individually under the assumption that each motion is possible to be treated independently each other. We adopt the approximate 1-mass model in both planes and derive the dynamics based on these models. It is assumed that the lateral motion is relevant to heel-off motion. On the other hand, in the sagittal plane, there are two phases: 1) the center of rotation (contact point) is ankle joint. 2) the center of rotation is toe. In phase 2), heel-off motion is designed to diminish the impact shock at foot-contact. By applying PDAC to the dynamics, phase around the contact point can be derived. By means of this phase of dynamics, it is possible to inspect heel-off motion analytically. We design the stabilizing controller for each plane and confirm the convergency of dynamics with the numerical simulation.