A theoretical analysis approach of the mechanical response of mesoscopic model of filament wound composites under the axial tension is provided in this work. In this method, a rhombus representative volume element (RVE) is selected according to the winding patterns, which is further divided into several length scales. Based on the iso-strain and iso-stress assumptions, combining bridging theory and homogenization, equivalent stiffness matrix of the structure in each scale is obtained. Then theirs’ three dimension (3D) equivalent elastic constants can be forecasted. Some elastic constants of the macro structure are compared with those gained by experiment and classical laminate theory (CLT) model. The comparison results verify the reliability of this model to a certain extent. According to the equivalent stiffness matrix of the structure in each scale, the equivalent stresses and strains of these structures under the axial tensile load are calculated. Stresses of fiber tows and matrix in each unidirectional layer are computed by using the bridging model. Considering the stress concentration factors of matrix, the damage of the mesoscopic structure is obtained based on the failure criteria of constituents. The locations of damage are verified by the numerical simulations in the references.