The linear thermoelastic behavior of a composite material reinforced by two independent and inextensible fiber families has been analyzed theoretically. The composite material is assumed to be anisotropic, compressible, dependent on temperature gradient, and showing linear elastic behavior. Basic principles and axioms of modern continuum mechanics and equations belonging to kinematics and deformation geometries of fibers have provided guidance and have been determining in the process of this study. The matrix material is supposed to be made of elastic material involving an artificial anisotropy due to fibers reinforcing by arbitrary distributions. As a result of thermodynamic constraints, it has been determined that the free energy function is dependent on a symmetric tensor and two vectors whereas the heat flux vector function is dependent on a symmetric tensor and three vectors. The free energy and heat flux vector functions have been represented by a power series expansion, and the type and the number of terms taken into consideration in this series expansion have determined the linearity of the medium. The linear constitutive equations of the stress and heat flux vector are substituted in the Cauchy equation of motion and in the equation of conservation of energy to obtain the field equations.