In gravure printing, the amount of ink from cells has a great effect on the qualities of final printed products. And printability of final products is determined by every kinds variables. Ink transfer process is not verified scientifically because gravure cell is of small size and print speed is rapid. Therefore in order to study of ink transfer mechanism, this study is using the Computational Fluid Dynamics Evaluation. Polyflow 3-10 simulation software is used for considering of non-Newtonian flow. Among the various factors, this study have dealt with gravure cell types used computer simulation in order to define distinctive features in ink flow and transfer. The results of simulation, it defined the distribution of pressure, speed, stream function, viscosity, shear rate during the gravure printing. It is fined out the difficulties and characteristics according to the shape of cell types. Through this study, the condition of gravure printing is depending on the print condition and characteristic of cells.