A compression to tensile load transforming (CTT) device was developed to determine indirect tensile strength of concrete material. Before CTT test, Particle flow code was used for the determination of the standard dimension of physical samples. Four numerical models with different dimensions were made and were subjected to tensile loading. The geometry of the model with ideal failure pattern was selected for physical sample preparation. A concrete slab with dimensions of $15{\times}19{\times}6cm$ and a hole at its center was prepared and subjected to tensile loading using this special loading device. The ratio of hole diameter to sample width was 0.5. The samples were made from a mixture of water, fine sand and cement with a ratio of 1-0.5-1, respectively. A 30-ton hydraulic jack with a load cell applied compressive loading to CTT with the compressive pressure rate of 0.02 MPa per second. The compressive loading was converted to tensile stress on the sample because of the overall test design. A numerical modeling was also done to analyze the effect of the hole diameter on stress concentrations of the hole side along its horizontal axis to provide a suitable criterion for determining the real tensile strength of concrete. Concurrent with indirect tensile test, the Brazilian test was performed to compare the results from two methods and also to perform numerical calibration. The numerical modeling shows that the models have tensile failure in the sides of the hole along the horizontal axis before any failure under shear loading. Also the stress concentration at the edge of the hole was 1.4 times more than the applied stress registered by the machine. Experimental Results showed that, the indirect tensile strength was clearly lower than the Brazilian test strength.