At mesoscale, concrete is considered as a three-phase composite material consisting of the aggregate particles, the cement matrix and the interfacial transition zone (ITZ). The reconstruction of the internal structures for concrete composites requires the identification of the boundary of the aggregate particles and the cement matrix using digital imaging technology followed by post-processing through MATLAB. A parameter study covers the subsection transformation, median filter, and open and close operation of the digital image sample to obtain the optimal parameter for performing the image processing technology. The subsection transformation is performed using a grey histogram of the digital image samples with a threshold value of [120, 210] followed by median filtering with a $16{ imes}16$ square module based on the dimensions of the aggregate particles and their internal impurity. We then select a "disk" tectonic structure with a specific radius, which performs open and close operations on the images. The edges of the aggregate particles (similar to the original digital images) are obtained using the canny edge detection method. The finite element model at mesoscale can be established using the proposed image processing technology. The location of the crack determined through the numerical method is identical to the experimental result, and the load-displacement curve determined through the numerical method is in close agreement with the experimental results. Comparisons of the numerical and experimental results show that the proposed image processing technology is highly effective in reconstructing the internal structures of concrete composites.