In this paper the moment transfer efficiency of a web and the strain concentration at the RHS (Rectangular Hollow Section) column-to-steel beam connections was evaluated. Initially, non-linear finite element analysis of five bare steel beam models was conducted. The models were designed to have different detail at their beam-to-column connection, so that the flexural moment capacity was different respectively. Analysis results showed that the moment transfer efficiency of the analytical model with RHS-column was poor when comparing to model with WF(Wide Flnage)-column due to out-of-plane deformation of the RHS-column flange. The presence of scallop and thin plate of RHS column was also a reason of the decrease of moment transfer efficiency, which would result in a potential fracture of the steel beam-to-column connections. Analytical results were compared with the previous experimental results. The analytical and the previous experimental results showed that the strain concentration was inversely proportional to the moment transfer efficiency of a beam web and the deformation capacity of connection was poor as their moment transfer efficiency degrades. Further finite element analyses of composite beam with a floor slab revealed that the neutral axis moved toward the top flange and the moment transfer efficiency of a beam web decreased, which led to premature failure of the connection.