The epoxy resin concrete is one of high performance composite materials used to the basic parts of machine tool and measuring instruments. Based on the study of related technologies at home and abroad, technical route and manufacturing process on the development of machine tool bed have been proposed. The epoxy resin concrete material self developed and results of its performances testing are introduced, and they are contrasted with cast iron material. The high-speed CNC lathe was taken as example which characteristic of the epoxy resin concrete bed structural design has been explained in this paper. The cast iron bed and epoxy resin concrete bed of the high-speed CNC lathe has respectively been analyzed and contrasted by finite element method. At last, the performances of epoxy resin concrete bed exceeding to cast iron bed have been educed.