In this study, CNG composite vessel is analyzed by using coupled model with liner and composite layer. For the coupled model, a method using theoretical analysis and FEA is suggested: elastic solution for laminated tube is used for theoretical analysis of the composite vessel, FEA is performed to the model of CNG composite vessel in actual conditions. On the basis of these results, optimal thickness and winding angle of the composite layer considering the material properties and thickness of the liner are determined. The results of theoretical analysis and FEA are compared with those carried out in previous studies for verifying the suggested analysis method.