Beams are structural elements commonly used in structure for construction designs. The use of wood as structural elements is very important because it is a material of renewable source, low density and satisfactory mechanical performance. When the wood surface is not properly treated, the structure can be destroyed not only by environmental conditions but also the attack of insects compro mising the design. This research aimed to evaluate the mechanical performance of the use of a particulate composite material (epo xy resin and structural Portland cement) as a way of reinforcing beams. The study of the mechanical performance of using this material in timber beams is essentially nu merical, based on the Finite Element Method, by using the static four points bending tests. The wood used in the simulation was the Eucalyptus grandis, and their mechanical properties were obtained fro m specialized literature in the area of timber structures. The results for d isplacements and stresses obtained fro m numerical analysis indicated that the co mposite material was able with successfully withstand the stresses caused by the loads, the same occurring with the wood, and the results of the hypothesis test for equivalence between meansrevelledtobeminor the influence ofPo isson's ratioon calculus of the displacements.