Abstract: The tubular textile composite material as the liner is inversed in the pipeline by gas or water pressure，so that the damaged pipeline can be rehabilitated. During inversion，because of the inversion pressure，the tubular textile composite material must endure the complicated stress and strain. Adopting the finite element method，the paper analyzed the stress and strain of the tubular textile composite material during inversion，and the finite element simulation data are compared respectively with theory data and test data. The results show that the stress and strain in the head of the tubular textile composite material during inversion is instable，where the stress is concent rative，so the head of tubular textile composite material is easy to break；when the geometry parameter and component material of the tubular textile composite material are determined，the scope of diameter of the pipeline，within which the tubular textile composite material can be repaired is confirmed by the finite element method.