A new concept and the regression equation of Poisson ratio are put forward for reinforced concrete based on reliable test data and regression analysis in this paper.Being different from homogeneous material,the Poisson ratio for reinforced concrete is not a constant, and it is composed of tension Poisson ratio and compression Poisson ratio. The tension Poisson ratio is negative,and its regression curve shows upward section and downward section. The regression curve of compression Poisson ratio consists of three sections——before crack of concrete, before the peak stress and after the peak stress.