Not only is it important that the physical properties of the paperboards be appropriate for the intended end use, but the proper arrangement of the component in the built-up board is essential for attaining the optimum moment of inertia and the maximum load-carrying ability in a box. It is known to be impossible to estimate the stress distribution and deflection pattern by experiments or theoretical analysis when the corrugated fiberboard get the bending force. This study was tried theoretical and finite element analysis to analyze structural strength characteristics of corrugated fiberboards. If the linerboard and corrugating medium of every corrugated fiberboards is made from the same material, the location of neutral axis comes close to inside liner in order of DMA, DM, DMB, SW and DW, and moment of inertia of area decreases in order of DMA, DMB, DW, DM and SW. With the finite element analysis, deflection of applied loads represented SW, DM, DMA, and TW in the order of their value.