A non linear finite element analysis is conducted using ANSYS10 a finite element package on eight high strength concrete beams (M70) varying shear span to depth ratio (a/d=1, 2, 3 and 4) to evaluate shear resistance with and without web reinforcement. The study emphasize on the effect on shear span to depth ratio on shear resistance , the effectiveness of web reinforcement under shear loading and behaviour of high strength concrete beams in pre and post cracking regions with and without web reinforcement. In this course of research eight beams are cast and tested under shear loading for a/d=1, 2, 3 and 4 (two beams for each a/d ratio) with and without web reinforcement, the results indicate the increase in the cracking shear resistance noticeably and ultimate shear strength moderately. The improvement in shear strength of high strength concrete beams with and without shear reinforcement for shear span to depth ratios (a/d = 1, 2, 3 & 4) is significantly established by comparing the experimental results of beams and analytical results evaluated from ANSYS. The results show a good agreement between analytical and experimental data. Finally, the results presented are useful information for development of shear model to predict shear strength of high strength concrete beams.