In a post printing section of roll to roll printing systems, scratch problem is the major defects. The functional qualities such as conductivity, mobility could deteriorate because of the scratch defect. In general, the scratch of the printed pattern on the flexible substrate was induced from a contact between rolls and printed pattern in the post printing section. In this paper, for non-contacting transfer of a moving web, a mathematical tension model has been developed considering strain due to air floatation and the proposed mode has been validated by numerical simulation. Additionally, the correlation between floatation height and speed compensation to control the tension and register are investigated. On the basis of the proposed model, a guide line of speed control in R2R printing system is presented to guarantee the non-contact between rolls and R2R printed pattern on the flexible substrate.