Most of tactile displays currently built rely on pin based arrays. Yet, to simulate finely textured surfaces, this kind of tactile device is not always appropriate. In this paper, we identify the squeeze film phenomenon and we use it to design an ultrasonic tactile plate. The plate is actuated by piezoelectric ceramics and ultrasonic vibrations produced in this way generate the squeeze film effect. This enables us to simulate variable friction on the surface of the plate. Thus, to identify the squeeze film phenomenon, the study considers the case where the finger with a planar bottom surface and with epidermal ridges is placed on a rapidly vibrating plate. The overpressure is calculated and the result enables us to assess the relative coefficient of friction as a function of the vibration amplitude of the plate. Based on this principle, from both analytic and FE method studies, and given ergonomic and stimulation (squeeze film) requirements, we show that it is possible to suggest a design of a tactile plate. This gives rise to a comparison with experimental results.