Helical steel cords have been used as an important and convenient machine element for load and displacement transmission. The helical steel cords have been applied as a kind of simple and mechanical remote operation system in various mechanical devices such as automobiles. However, the mechanism of the fatigue failure has not sufficiently been clarified due to the complexity of the fracture phenomenon. It is important to understand the fatigue failure mechanism for the optimum design of the helical steel cords. The purpose of this study is to understand the fatigue failure mechanism of the helical steel cords. Especially, the mechanism of inner bending of the steel cord was discussed observing the core wire that was damaged by the bending fatigue and performing the FEM analysis for the mechanical condition under cord bending.