This article confirms experimental results by finite element analysis. The study includes meshing the specimen of size 40 x 12 x 6 mm³. The model is constructed in DesignModeler (ANSYS Workbench). Multi-walled carbon nanotubes are aligned in different angles to correlate the experimental results. The modelling method employed for analysis is based on weight ratio. The proportion of multi-walled carbon nanotubes is 0.25%, 0.5%, 0.75% and 1% by weight of polymer matrix (epoxy resin) for different specimens. Multi-walled carbon nanotubes are dispersed in epoxy matrix using ultrasonic energy. Composite beams were tested under flexure in order to evaluate their mechanical property such as load–deflection criteria by three-point bending test. Finite element method results were in close agreement with the experimental outcomes with different orientation of multi-walled carbon nanotubes into the matrix considered.