A 3D nonlinear finite element computation model is presented in order to analyze the concrete filled rectangular tubular (CFRT) composite structures. The concrete material model is based on a hypo-elastic orthotropic approach while the elasto-plastic hardening model is employed for steel element. The comparisons between experimental and analytical results show that the proposed model is a relatively simple and effective one. The analytical results show that the capacity of inner concrete of CFRT column mainly depends on the two diagonal zones, and the confining effect of CFRT section is mainly concentrated on the corner zones. At the ultimate state, the side concrete along the section cracks seriously, and the corner concrete softens with the increase of compressive strains until failure.