Abstract: In this paper ths cables in prestressed structures are treated as two-node elements. The expression of the total distributed load on cables is deduced, the incremental stiffness matrix of cable elements is presented, and a consistent mass matix of cable elements is derived. The static and dynamic equilibrium equations of prestressed structures are established and the tracing stratage for whole prestres-sing procedures of structures is provided. Some numerical examples are given and the results show that the cable element theory of this paper has excellent accuracy.