Structural design of the torsion beam rear suspension is investigated by calculating warping of the torsion beam. Since the longitudinal displacement in the cross section of the torsion beam due to torsional moment causes normal stress across the beam restrained from outside at both ends, the profile of torsion beam needs to be designed considering the warping. Warping function of the beam is derived with the parameters of cross section fur the arbitrary shapes of torsion beam profiles assuming thin-walled open section. From comparing the warping calculated for two different beam profiles, the design method for the torsion beam in the view point of low stress is discussed. It is shown that the gusset used to reinforce the torsion beam can be optimized in accordance with warping shape. The method to fix the end point of the gusset is proposed to minimize the stress concentrated on the end point of the gusset produced during torsional moment. The result from finite element analysis shows the stress is minimized when the height of gusset end point is coincident with the point where warping of the beam is minimized.