Using an Eulerian formulation, a finite element solution for the flat rolling problem is presented. Calculations are performed to establish the effects 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 the data of Al-Salehi et al. (1973) and Shida and Awazuhara (1973) indicates that the differences between measurements and calculations decrease when the above-mentioned effects are accounted for.