The numerical procedure for calculating non-uniform residual stress fields by using relieved strain data from incremental hole drilling method is presented. Finite element calculations are described to evaluate the relieved coefficients required for the determination of residual stresses. From the results of simulations it is found that this numerical method is well adopted to measuring non-uniform residual stress in the hole depth range of 0.8 times of the hole diameter from the surface. In order to examine the practicability of this method, the hole drilling procedure for the four point bending test is performed. This method is applied to the measurement of residual stresses in the cold-rolled steel pipe. It is shown that the magnitude of residual stress in the pipe is not negligible when compared with yield stress and the residual stress should be duly considered in designing structures with this pipes.