Due to its unique mechanical properties, broad application prospect and design freedom, Kresling structure has been proven as a valuable tool to build deployable structures in numerous fields such as medical devices, high-tech weaponry and aerospace. However, the stress concentration caused by deformation incompatibility will occur when the structure is applied in combination with other structures Therefore, the deformation characteristic of the structure is studied in this paper. Different from the classical configuration, the Kresling structure whose relative angle (φ) between the top and bottom panels is 0 is selected in this paper. After simplification, the Poisson’s ratio of the structure during deploying and collapsing is studied, and the corresponding numerical model is constructed. Finally, finite element simulation is carried out to verify the numerical model, and the error between the simulation result and the numerical model is 2.81%, which demonstrates that the numerical model possesses the capacity to describe Poisson’s ratio of Kresling structure. In addition, the model proposed in this paper can also be utilized to predict the Poisson’s ratio of the model whose φ is not 0, which will have a significant effect in broadening the application range of the Kresling structure.