As　a　new　structural　material,　fiber　reinforced　plastics　(FRP)　has　characteristics　of　light　weight,　high　strength,　corrosion　resistance,　etc.,　and　has　a　bright　future　when　used　for　a　new　type　of　prestressing　tendon　in　engineering　structures.　FRP　tendon　is　a　linear　elastic　material.　The　seismic　performance　of　concrete　beams　prestressed　with　FRP　tendons　is　concerned.　Nonlinear　analysis　of　the　seismic　performance　of　concrete　beams　prestressed　with　FRP　tendons　based　on　ANSYS　software　is　carried　out,　and　the　effect　of　various　parameters　on　seismic　performance　is　discussed.　Results　show　that　the　finite　element　analysis　is　in　good　accordance　with　the　experimental　result.