Oxy-fuel flame has a significantly different structure from that of air-fuel flame because of its high temperature. This study is aimed to find out the difference of the oxy-fuel flame structure in order to understand reaction mechanism closely, which is crucial to design real-scale oxy-fuel combustion system. By examining pictures of counterflow flame and LIF images, we found that oxy-fuel flame had two-zone structure: fuel decomposition region and distributed CO oxidation region. In the oxy-fuel flame, OH radical was distributed intensely through the whole flame due to its higher flame temperature than crossover temperature. For showing those features of the oxy-fuel flame, 1 MW scale IFRF oxy-natural gas burner was simulated by conditional moment closure(CMC) model. Calculation results were compared with experimental data, and showed agreements in trend. In the simulated distributions of fuel decomposition/CO oxidation rates, CO oxidation region was also separated from fuel decomposition zone considerably, which showed the two-zone structure in the oxy-fuel flame.