Prestressed　shear　key　splice　connections　are　used　for　the　assembly　of　prefabricated　foundation　modules　in　wind　turbine　towers.　This　study　proposed　a　simplified　section　analysis　to　estimate　the　flexural　moment　strength　of　the　shear　key　splice　connections.　The　proposed　method　considered　the　structural　deformation　and　unbonded　prestressing　tendon　effect.　Further,　to　investigate　the　effects　of　loading　type,　initial　prestressing　force,　and　shear　span-to-depth　ratio　on　the　structural　performance　of　the　shear　key　splice　connections,　finite　element　analysis　was　performed　on　the　precast　segmental　beams　using　the　shear　key　splice　connections.　The　section　analysis　results　were　compared　to　the　finite　element　analysis　results　of　the　precast　segmental　beams　under　various　initial　prestressing　forces,　and　the　section　analysis　results　agreed　with　the　finite　element　analysis　results.　The　shear　span-todepth　ratio　significantly　affected　the　structural　performance　of　the　shear　key　splice　connections.　As　the　shear　span-to-depth　ratio　decreased,　the　shear　resistance　increased　because　the　failure　mode　changed　from　flexural　failure　due　to　the　separated　shear　keys　to　direct　shear　failure　of　the　shear　keys.