By the use of a similar numerical method as the forming limit strain by coating method of coated sheet metals is investigated, in which the FEM is applied and J2G(J2-Gotohs Corner Theory) is utilized as the plasticity constitutive equa-tion. Circular bonded sheet metals with dissimilar sheets on both surface planes are stretched in a plane -strain state, with various work-hardening exponent n-values and thicknesses of each layer. Processes of shear-band formation in such com-posite sheets are clearly illustrated. It is concluded that, it the bonded state, the higher limiting strain of one layer is reduced due to the lower limiting strain of the other layer and vice versa, and does not necessarily obey the rule of linear combination of the limiting strain of each layer weighed according thickness.