The tension levelling Process is Performed to elongate the strip plastically In combination of tensile and bending strain so that all longitudinal fibers In the strip have an approximately equal amount ofn length and undesirable strip shapes are corrected to the flat shape. Thus paper is concerned with a simulation of the tension levelling process based on the analysis of tile unit model for the tension leveller. Analysis technique such as the sequential analysis of the unit model is suggested and verified with the assembly analysis of the unit model for the effective arts economic analysis of the full set of the tension leveller. Analysis of the full tension levelling Process using sequential unit models Is carried out for steel strips with the shape defect and provides the effect of the intermesh and optimum amount of the intermesh in tension levelling process.