A simple numerical modelling technique is proposed for estimating the shear lag effects of framed-tube system with multiple internal tubes. The tube(s)-in-tube structure is analysed by using an analogy approach in which each tube is individually modelled by a beam that can accounts for the flexural and shear deformations, as well as the shear lag effects. The numerical analysis is based on the minimum potential energy principle in conjunction with the variational approach. The shear lag phenomenon of such structures is studied with additional bending stresses. Structural parameters governing the shear lag behaviour in tube(s)-in-tube structures are also investigated through thirty-three numerical examples.