Numerical behavior of FRP(Fiber Reinforced Polymer) panel in steel frame structure was evaluated through the finite element analysis in this study. In order to numerical analysis, a experimental test results was used to develop a three dimensional finite element model of steel frame specimen. Numerical results of the steel frame specimen was well predicted the experimental behavior of steel frame specimen. Based on the developed three dimensional finite element model of steel frame specimen, the behavior of FRP panel in the steel frame specimen was evaluated. From the numerical analysis results, strength of the steel frame specimen with FRP panel was governed by FRP panel. Also, diagonal compression behavior governed the FRP panel in the steel frame specimen in the numerical analysis results.