Functionally graded materials (FGMs) have been developed for case as ultrahigh-heat-resistant materials in aircraft, space and nuclear engineering fields. The composition of FGMs varies, but most FGM are particle-reinforced FGMs. In the study of FGMs, the material properties due to macroscopic combine-low have been adopted. However in order to obtain more correct thermal stresses in the FGMs, it is necessary to analyze thermal stresses by use of the microscopic combinelow. Using the constitutive equations for the particle-reinforced composites, the stress-strain relations of particle-reinforced composites taking into account the effect of the manufacturing process, and the stress distribution in an FGM plate subjected to heating are discussed. The number of damaged particles and the possibility of crack generation taking into account the manufacturing process are also discussed.