It is important to consider an effect of concrete member sizes when estimating the ACI rectangular stress block of a reinforced concrete flexural member. However, the experimental data and analytical analyses are still not available for a proper evaluation. For all types of loading conditions, the trend is that the size of an ACI rectangular stress block tends to change when the member sizes change. In this paper, the size variations of strength coefficients for ACI rectangular stress block and actual stress distribution have been studied. Results of a series of C-shaped specimens subjected to axial compressive load and bending moment were adopted from references 1 and 2. The analysis results show that the effect of specimen sizes on strength coefficients for ACI rectangular stress block and actual stress distribution of concrete member was apparent. Thus, the results suggest that the current strength criteria based design practice should be reviewed.