This study analyzes performance-cost ratio of composite(GFRP) wind-towers by fiber reinforcement angle and determines their optimal fiber angle. The finite element models for composite structures using the ANSYS program described in this paper is attractive not only because it shows excellent accuracy in analysis but also it shows the effect of the geometrical combination. New results reported in this paper are focused on the significant effects of the cost for various parameters, such as thicknesses of outer shells and stiffeners. From the numerical examples, optimal fiber angles were determined as 80°∼90°.