The purpose of this paper is to observe the distribution of displacement and stress of LNG prestressed tank when under the normal condition and the LNG divulging. The Abaqus software has been used to analyze the three dimensional LNG prestressed tank with finite element method, a numerical simulation is carried out by modeling the prestressed rebar with three dimensional elements, meanwhile, the prestress is applied for rebar with the falling temperature method. By coupling the condition of dead load, live load, prestress, gas pressure, hydraulic pressure and the low temperature, the conclusions indicate that: 1) the valid prestress has been applied by the prestressed rebar for LNG tank model. 2) the effect of live load for the tank can be ignored but the effect of gas pressure cannot. 3) the effect of highly temperature difference between the internal and external of LNG tank is great when the template lining of LNG tank divulging. The maximum displacement of cylinders shell is 28.22mm, and the maximum stress is 13.97MPa, the safety can be enhanced by modifying the arrangement of prestressed rebar.