In the continuous mills which have been installed during the last ten years, wide strips of steel are being rolled hot or cold. While the sheets are reduced under the lateral pressure of the rolls, tensile stresses are set up in the rolled strips. The influence of front or of back tension on the roll pressures is investigated and a theory developed for the rolling process considering tension. The localized compression of wide sheets or strips under simultaneous application of tensile stresses is discussed under various conditions of surface friction, such as solid friction, uniform surface shearing stresses or a resistance to slipping proportional to the relative velocity of slip. Simultaneous pulling reduces considerably the pressures otherwise required for deforming metal through concentrated compression. The theory of the rolling of wide sheets is discussed with particular reference to the influence of front and of back tension upon the rolling pressures and the results of such computations are shown in several examples. Treatment of the equations aims at a simplified use of certain variables and parameters which are needed in such computations.