Design and development of improved harvesting, preprocessing, and bulk handling systems for biomass requires knowledge of the biomechanical properties and structural characteristics of crop residue. Structural analysis of wheat stem cross-sections was performed using the theory of composites and finite element analysis techniques. Representative geometries of the stem's structural components including the hypoderm, ground tissue, and vascular bundles were established using microscopy techniques. Material property data for the analysis was obtained from measured results. Results from the isotropic structural analysis model were compared with experimental data. Future work includes structural analysis and comparison with experimental results for additional wheat stem models and loading configurations.