Flexible forming process for sheet material using reconfigurable die is introduced based on numerical simulation. In general, this flexible forming process using the reconfigurable die has been utilized for manufacturing of curved thick plates used for hull structures, architectural structures and so on. In this study, numerical simulation of sheet metal forming process is carried out by using flexible dies model instead of conventional matched die set. The numerical simulation and experimental verification for sheet metal forming process using a flexible forming machine that is more suitable for thick plate forming process are carried out to confirm the appropriateness of the simulation process. As an elastic cushion, urethane pads are utilized using hyperelastic material model in the simulation for smoothing the forming surface which is discrete due to characteristics of the flexile die. In the flexible forming process for sheet metal, effect of a blank holder is also investigated according to blank holding methods. Formability in view of occurrence of dimples is compared with regard to the various punch sizes. Consequently, it is confirmed that the flexible forming for sheet material using urethane pad has enough capability and feasibility for manufacturing of smoothly curved surface instead of conventional die forming method.