In order to find the effect of material property and lubricant viscosity on the frictional characteristics a sheet metal friction tester was designed and tensile test, surface roughness test, and friction test were performed with several kinds of drawing oils. Test results show that as the lubricant viscosity becomes lower, the friction coefficient is higher. When surface roughness is extremely low or high, friction coefficient is also high. Using these test results, the friction model considering lubricant viscosity and surface roughness is developed. The validity and accuracy of the friction model are shown by comparing the punch loads among FEM analysis results employing current friction model and conventional friction model respectively and experimental measurement.