Abstract: Based on a lot of experiments on the thermo-mechanical properties of shape memory alloy reinforced composites, which have already been applied in some intelligent structures, the quadrangular and triangular models are established in this paper, and the corresponding formulae of Finite Element Method are developed accordingly. As the result of these work above, the analytical software for SMARC, including the static and dynamic analysis, is programmed and applied for computing a cantilever structure, which is embedded with the SMA, as an example. The result is quite reasonable. With the development of smart and intelligent materials and structures, it is no doubt the SMARC will play an important role in the future.