In filament winding method, there are two methods called DRY method and WET method. WET method uses fiber and resin, and DRY method uses a resin-impregnated carbon fiber, tow prepreg, in manufacturing. In general, the burst strength of CFRP made by DRY method is lower than that by WET method. In the present study, tow prepreg is wound on the simultaneously heated liner. This heated liner helps the resin to soften up and spread. And this phenomenon is expected to improve the burst strength of CFRP pipes. In this study, the volume fraction of CFRP was measured with combustion method and the burst strength of CFRP pipes was calculated and measured. In the volume fraction measurement, the void volume fraction of CFRP with simultaneously heated liner is less than that without simultaneously heated liner, and the burst pressures calculated based on measured volume fraction data were hardly affected by volume fraction. But, actually measuring the burst pressure, it was greatly affected and improved by using simultaneously heated liner. As a result, it was found that the burst pressure improves by using simultaneously heated liner and is affected by filament winding method and resin content in tow prepreg.