The full theory for the comparison of calculated roll force and torque with experimental values is outlined. This takes into account the strip elastic compression, the derivation of the yield-stress curves in cold-rolling, and the accurate values for friction coefficient between rolls and strip. Hitherto, the contribution of each of these rolling variables has been found separately. This paper presents the combination of current theory on each. The application of this method yields results within ± 5 per cent, a much more accurate comparison than hitherto presented.