Gravure printing is the most useful printing process than any other engraving printing method. According to the cell which is variable size and depth, ink is transferred substrates. So, the amount of ink from cells has a great effect on the qualities of final printed products. The variables effect on the printability of final products are proportion of the width and length, the rhelogical properties, roll speed etc. However the mechanism of gravure is difficult to study scientifically because of high speed and excessively small size of the cell. To approach the mechanism we experimented the real test by using gravure printability. The condition of variables of IGT is pressure and velocity. By using Polyflow 3. 10. 0 simulation software, we built up the theoretical model under the constant variables. Then, we compared the real test with the simulation results. Therefore, it is studied the mechanism of gravure scientifically and it can be analysed the effect of the variable conditions.