In this study an axial compression test for a square FRP tube was conducted to observe the failure mode and a finite element analysis using LS-DYNA was also done to simulate it. To express the splay failure mode, the surface tiebreak method, where the layered shell elements are separated with a certain failure criterion, was employed as well as the constitutive equations based on the progressive damage model. The calculated deformation procedure is similar to the observed splay mode and the obtained load displacement curve was in good agreement with the experimental one.