Abstract: The ODF method was applied to investigate the rolling texture develop -ment in steel sheet. The texture was also simulated by the Sachs,Taylor, RC and PC models with 110 <111>ship systems. The theoretical models could reproduce the orientation accumulation around 112 <110>,111 <110>,<111><112>and 001 <110>.It was shown that the 110 <111>ship is very important deformation mechanism in b.c.c. metals. The rolling deformation process can be described more accurately if the assumptions of all models are considered properly. The continuities of both stress and strain during rolling deformation of steel sheet were also discussed.