We present a coarse-graining model to describe the mechanical behaviors of multi-walled carbon nanotubes. To find the atomic configuration in membrane-like nanostructure i.e. carbon nanotube, we employ interpolation functions and the associated element-variables that are defined in the subdivided region. Tersoff-Brenner potential is adopted for interaction of bonded atoms and also van der Waals force for non-bonded interaction. Moreover, we simulate the coarse-graining multi-walled carbon nanotubes with defects and its result is compared with that of perfect multi-walled carbon nanotubes.