Abstract: Based on the deformation characteristics of steel tubes in the process of skew rolling, finite element software ANSYS/LS-DYNA was applied to simulate the rolling process of hot-rolled austenitic seamless steel tubes by Accu-Roll pipe mill. The deformation characteristics of tube section and the variation law of rolling force and strain-stress were obtained by finite element analysis. The simulation results were compared with the measured data, and the model was proved to be reliable. The results of simulation show that the unfitted shape of pass can bring out the overlap; during the rolling process, the maximum rolling stress is 403. 4 MPa, and the maximum equivalent stress is 231. 8 MPa.