The shape of cold rolled steel sheets is defined as the degree of flatness, and the flatter, the better. Because undesirable strip shapes of cold rolled steel sheets can affect not only visible problem but also automatic working process in customer's lines, the requirement of the customers is more and more stringent. So we usually used the tension leveler to make high quality of strip flatness. For the improvement of the quality of strip flatness, this report developed three- dimensional FEM (Finite Element Method) simulation model, and analysis about the strain and stress distribution of strip in the tension leveling process. The numerical study can be summarized as follows. (1) If we pass the edge wave material (steepness: $1.0\%$) that the stress-difference between the strip center and the edge is 5.2kgf through tension leveler. the stress-difference is decreased 0.45kgf and the steepness is improved to $0.29\%$. (2) If the Intermesh is increased from 6mm to 7mm, the steepness is improved from $0.294\%$ to $0.268\%$. (3) If the initial steepness is decreased form $1.0\%$ to $0.75\%$, the final steepness is improved from $0.294\%$ to $0.263\%$. We know that more increased intermesh and lower initial steepness make the final steepness improved.