The concrete stiffness matrices of membrane elements used in the finite element analysis of wall-type structures are reviewed and discussed. The behavior of cracked reinforced concrete membrane elements is first described by summarizing the constitutive laws of concrete and steel established for the two softened truss models (the rotating-angle softened-truss model and the fixed-angle softened-truss model). These constitutive laws are then related to the concrete stiffness matrices of the two existing cracking models (the rotating-crack model and the fixed-crack model). In view of the weakness in the existing models, a general model of the matrix is proposed. This general matrix includes two Poisson ratios which are not clearly understood at present. It is proposed that all five material properties in the general matrix should be established by new biaxial tests of panels using proportional loading and strain-control procedures.