In this paper, the stress and strain behavior in near homogeneous isotropic matrix of metal like steel was studied during roll forming of thin steel sheet for cylindrical pipe. Analytical result reveals a body which is on the area of square thickness along and perpendicular to the width of thin steel sheet is in the state of plane strain during roll forming. As a result, construction of analytical method for calculating deformation load and stably deformed length along the width of strained steel sheet was established. Also, loads applied during roll forming were analyzed using two typical thin steel sheets. 12.3mm thick steel sheet with 42.5kg/㎟ yield strength of pipe and 5.3mm thick steel sheet with 32.5kg/㎟ yield strength of pipe. Through this analysis, applicability of the analytical method for deformation load during roll forming of cylindrical thin steel pipe was evaluated with a study of necessary production technology for roll forming and design technology for roll forming machine.