Abstract: The first series of beams with no shear reinforcement tested by Bresler and Scordelis to investigate the behaviour of reinforced concrete beams in shear is used to calibrate the proposed finite element approach. A non-linear finite element analysis has been established to predict the shear strength of reinforced concrete beams. Based on the smeared crack modelling of quasi-brittle materials, various refinements such as: the shear retention factor, the tension stiffening concept and the dowel action, are introduced. This approach is based on the combination of the behaviour of biaxial description of membranous concrete elements and truss uniaxial reinforcing bars with a full bond between concrete and steel. Beyond the strength of concrete in tension, the tensile capacity of concrete maintained by the reinforcing bars (tension stiffening effect) is assumed. The mathematical relationships of stress-strain materials are displayed in the following section. The procedure is based on incremental finite element analysis and established with 2D description of behaviour using Kupfer failure criteria. The finite element simulation is validated by comparison of numerical results with available experimental data, regarded as a benchmark for various numerical models. Correlation studies between obtained results and experimental values are conducted to assess the validity of the proposed approach.