Abstract: The high order theory about the effective elastic modulus and shearing modulus for composite tubular element with arbitrary wall thickness was presented. The transverse shearing deformation effects and threedimensional elastic effects were included. The effective moduli were evaluated for three different layups( S, S and S) with the same wall thickness by high order theory and compared with the results evaluated by classic laminated theory. The effective modulus predicted by this theory can be used in the designing of composite tubular element structures.