By analyzing heat transfer on the wall of flat steel ribbon wound vessel (FSRWV), a numerical model of temperature distribution on the entire wall (including inner core wall, flat steel ribbons, outside cylinder of jacket and insulating layer) was established by the authors. With the model, the temperature distribution and the length change in the vessel walls and flat steel ribbons in low temperature are calculated and analyzed. The results show that the flat steel ribbon wound cryogenic high-pressure vessel is simpler in structure, safer and easier to manufacture than those of conventional ones.