Nowadays there is an increasing tendency to use the finite element methods in the design ofsheet metal forming processes. The classical trial and error procedures are replaced with simulations of theprocesses. In order to obtain valuable data that can be used in real life it is necessary to create accuratesimulations that should reproduce as close as possible the conditions of the real process. This paperpresents a series of simulations of the U bending process and analyses the evolution of the stress – strainstate in different conditions. The results of the simulations will be compared with experimental ones.