In this study, the vibrational analysis of functionally graded carbon nano-tube reinforced composite (CNTRC) shells conveying fluid which rests on the visco-Pasternak foundation is investigated. The CNTs are graded in the thickness direction of the shell in tow types of arrangement: uniform distributions (UN) and functionally graded distribution (FG). The material properties of CNTRC shell are assumed to be graded in the thickness direction and estimated through a micromechanical model. Material properties of CNTRC shell are also considered to be temperature-dependent. Fluid is assumed to be inviscid and irrotational. The governing equations of motion are derived by using Hamilton’s principle based on the The effect of non-symmetric distributions of CNTs on the divergence and flutter instabilities is almost the same as that in the uniform distribution. Besides, it has been observed that increasing visco-Pasternak foundation parameters increases the eigen-frequencies and critical mean flow velocities.Also it is found that increasing temperature decreases the critical velocities and eigen-frequencies of the shell. Keywords : Circular cylindrical shell, Carbon nano tube, Functionally graded nano-composite, Fluid-structure interaction, Temperature-dependent material, Visco-Pasternak foundation.