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.