Abstract: The structural properties of materials are universal. The structural study of materials is a difficult and important problem in this field. The theory of state set analysis of material structure is a new method to study the structural problems of materials. The theory of state set analysis of material structure is based on the collection of the state of material structure and the microstructure element set of material. Based on the analysis of the distribution function of the microstructure element of material, a set function equation of the state of material structure at the macro level is established. According to the macroscopic strength of material structure, the stiffness of material structure, the change of the geometrical state of material and the control equation of the state set function of material structure are established. By the analysis of the distribution state of the micro structure element of material, the partition function equation of the micro structure of material is formed. On the basis of the analysis of the micro structure element, the relationship between the micro structure and the macro structure parameters is established. Some theoretical problems in state set analysis of the material structure and the required future work are discussed.