An investigation was conducted to determine the influence of high temperature treatment from 1600°C to 2800°C under stretching stress of 10MPa on PAN-based carbon fiber structure and physical properties. The tensile strength of fibers decreased from 4.5GPa to 2.97GPa with increasing treatment temperature up to 2800°C，while the modulus of fibers increased from 230GPa to 375GPa The texture in the longitudinal surface of fibers through heat treatment was characterized using a scanning electron microscopy. The contours of fiber surface became accidented with gaps becoming deeper as temperature increased. It has been observed that both the crystallite sizes (La, Lc) and the degree of preferred orientation increasd, while the crystallite interlayer spacing (d002) decreased by X-ray diffraction analysis with increasing heat-treatment temperature. The total porosity of fibers decreased from 21.01% to 15.09% and while the density of fibers increased from 1.720g/cm-3 to1.886 g/cm-3 with increasing heat-treatment. In addition, the relationship between mechanical properties and structure of variants was also explored in detail.