Using an Eulerian formulation a finite dement solution for the flat rolling problem is presented. Calculation are performed to establish the effect of roll deformation and of the variation of the coefficient of friction in the roll gap on the predictive capabilities of the model. Comparison to data of Ai-Satahi et al. (1973) and Shida and Awazuhara (1973) indicated that the differences between measurements and calculation decrease when the above - mentioned effects are accounted for.