Gravity abutment widely uses for substructure part of the bridge structure. For many reasons, there are many damages take place in the parts of abutment. The objective of this study is to evaluate the strengthening effects on the performance of highly structure of Gravity abutment. ANSYS ver.10 software is used in the theoretical analysis of capacity of abutment structure .There are two experimental models. The first model uses one ring of carbon fiber sheet and the second uses two rings of carbon fiber sheet .The results of theoretical analysis show that there are good effects when using carbon fiber sheet strengthening method.