Mechanical behavior of composites, including biological tissue as bone, relates to its anisotropic condition and Young´s modulus distribution and stiffness through the individual contribution of its components. This could generally imply an elastic behavior and, from the energy point of view, that the energy is fully transmitted, in other words is conserved. However, the former statement is not completely true and entropy plays an important role. This implies for composite materials that energy and entropy are dependent on the geometrical arrangement geometry of the second phase. Bearing this in mind, in this work the Young´s modulus and the entropy generation of composite materials, with elliptical inclusions, under a compressive simple load is determined numerically. For the stress analysis, Eshelby´s tensor is employed for the boundary conditions and from here, the Young´s module is obtained from a finite element method. Entropy production is derived from Eshelby´s tensor and Hooke´s law too. The entropy is plotted in a polar diagram, and gives an indication of the capacity to absorb or dissipate energy as well as the directions in which energy is fully transmitted or not. On the other hand the Young's modulus varies broadly from 10% to 30%, when the orientation of the elliptical inclusions varies from 90 to 0 degrees..