Abstract: The relationship between mechanical behavior of fiber-reinforced composite tubular element and its fiber winding are of major concern in the design of composite structure, A high order theory about the equivalent elastic modulus and shear modulus for composite tubular elemenet with arbitrary wall thickness was developed . The transverse shear deformation effects and three dimensional elastic effects are considered An inner force decoupling mehtod is method is proposed, and the static equivalent model of the fiber-reinfored tubular element is established The results based on the high order theory are compared with experimenta dsta, and good agreement is achieved Therefore, the equivalent modulus predicted by the high order theory can be used in the design of composite tubular structures .