The effects of various factors were studied on the process of a steel cord by twisting wires. To remove residual twisting moment after the steel cord process, the twisting angles of residual elasti c twisting and overtwisting were measured and compared with finite element results. The agreement between experimental data and finite element calculations was good for the angles of residual elastic twisting and over-twisting. The stress distributions in a steel cord under complex loading conditions were also obtained by using the finite element analysis.