The use of steel fiber reinforced to improve the strength and flexural toughness of concrete is well known, but reinforcement of polymer concrete with steel fibers has been hardly reported till now. Polymer concrete has high strength, durability and freeze-thaw resistance than that of cement concrete, but it has disadvantage such as low flexural toughness. In this paper, the strength characteristics and flexural toughness of steel fiber reinforced polymer concrete are investigated experimentally with various steel fiber aspect ratios($ell$/d), and contents(vol.%). As the result, the flexural and splitting tensile strengths and flexural toughness were increased aspect ratio, and reach the maximums at a aspect ratio of 50. The relationship between the compressive, flexural and splitting tensile strength were high. And the relationship between flexural strength and strain energy was approximately linear.