The objective of this study is to develop polymer-impregnated concrete(PIC), which is a newly developed composite material made by impregnating polymer impregnanls into hardened normal concrete, and to develop analytical techniques for its proper applications. Crystalline methyl methacrylate(MMA) is chosen as a monomer of polymer impregnants. The corrlpositions of polymer impregnants and producing processes are developed by analyzing the effects of penetration, polymerization, thermal safety, and strengthening characteristics. On t he basis of experimental results of this study, various strength characteristics and stress strain constitutive relations are formulated in terms of the compressive strength of normal concrete and the polymer loadings, which can be applied for analysis and design of PIC members. In order to provide a model for fracture analysis of flexural members, fracture toughness, fracture energy, critical crack width, and tension softening relations near crack tip are also formulated in terms of member depth, initial notch depth, and the flexural strength of normal concrete. The structural analysis procedure and the finite element computer program developed in the study are applicable to evaluate elastic behavior, ultimate strength, and tension softening behavior of MMA type PIC structural members subject to various loading conditions. The accuracy and effectiveness of the developed computer program is examined by comparing the anal ytical results with the experimental results. Therefore, it is concluded that the developed structural analysis procedure and the finite element computer program are applicable to analysis and design of in-situ and precast PIC structural members.