Abstract: Catastrophic ruptures of the prestressed concrete cylinder pipe(prestressed concrete cylinder pipe, PCCP) due to corrosion of pre-stressed steel wires after cracking are very common. A new structural form of the PCCP with corrosion-resistant plastic coated steel liner(prestressed concrete cylinder pipe with plastic, PCCP-P) is proposed. A mechanical model based on the elastic plane strain theory for axisymmetric multilayer cylinders is established, with the radial pressure due to the pre-stressing at an intermediate radial position being taken into consideration. The mortar coating is not involved in the load bearing during construction, and the modulus of elasticity of the concrete varies during the precast stage and the operation stage, therefore, the analysis of the stress distribution in different layers is divided into several stages. The solutions obtained are consistent with the results of the finite element analysis. These study results can be used for analysis, especially in the design of the PCCP-P and the PCCP.