The scantling and structural design work is done during the initial stage in yacht design. This paper studies a procedure of the structural design for yacht with an illustrative design. Scantling of structural members and loads are defined based on the rules suggested by ISO(International Standard Organization) and ABS(American Bureau of Shipping). Also, FEA(Finite Element Analysis) model is presented for a practical guide for structural analysis. An equivalent structural element is used to simplify the composite material for the analysis.