Abstract: The mechanical properties of needling carbon/phenolic composites were simulated and described along with a general finite element modeling (FEM) approach for 3D needling composites. First, the numerical simulation of the needling process of laminated materials was accomplished using virtual fiber technology with the commercial FEM program ABAQUS, and the deformation of the fiber near the needling area in the formation process was simulated. Based on this, a correlation between fiber orientation, damage rate, and needling parameters was found in the needling process-affected area. This relationship was then introduced into the representative volume element (RVE) of needling composites, which can accurately reflect the structural characteristics of real materials. This model was used to predict the stiffness and strength of materials, and the results are in good agreement with the experimental values, which verifies the validity of the model. Based on this, the effects of needling parameters, such as needling density and needing depth, on mechanical properties of composites were discussed. The results of this study are expected to contribute to the mechanical analysis and optimal design of needling composites.