To study the behavior and design of tubed circular steel reinforced concrete (TCSRC) short column under axial compressive loads, a nonlinear finite element model (FEM) has been developed to simulate this kind of structure. Depending on the FEM results, an elastic-plastic analysis was carried out to clarify the status of steel tube, then a simplified procedure was proposed to predict the compressive axial load strength. The results obtained from this procedure were compared with the test results. It is found that they agree well each other.