For the spatially coupled free vibration analysis of composite box beams resting on elastic foundation under the axial force, the exact solutions are presented by using the power series method based on the homogeneous form of simultaneous ordinary differential equations. The general vibrational theory for the composite box beam with arbitrary lamination is developed by introducing Vlasov°Øs assumption. Next, the equations of motion and force-displacement relationships are derived from the energy principle and explicit expressions for displacement parameters are presented based on power series expansions of displacement components. Finally, the dynamic stiffness matrix is calculated using force-displacement relationships. In addition, the finite element model based on the classical Hermitian interpolation polynomial is presented. To show the performances of the proposed dynamic stiffness matrix of composite box beam, the numerical solutions are presented and compared with the finite element solutions using the Hermitian beam elements and the results from other researchers. Particularly, the effects of the fiber orientation, the axial force, the elastic foundation, and the boundary condition on the vibrational behavior of composite box beam are investigated parametrically. Also the emphasis is given in showing the phenomenon of vibration mode change.