The cold rolling conditions for the ultra thin steel for tension mask are very important because the residual stress that affects the flatness of strip is generate during the cold rolling. The residual stress in the sheet causes etching curls when it suffers perforation process. The residual stress through the thickness. To estimate the residual stress and deformation due to etching curl. FEM analysis is performed. Numerical simulation employ a ANSY5 5.6 and an elastic-plastic constitutive equation. The simulation results indicate the distribution of residual stress in the rolled sheet can be controlled by selecting the rolling conditions properly.