This study focuses on the deformation which occurs in three-dimensional elastic-plastic aluminium strips when they undergo symmetric rolling with a rigid body roller. This research is based on the theory of large deformation and large strain, using the updated Lagrangian formulation (ULF) and the incremental method to develop the analysis model of the three-dimensional elastic-plastic characteristic of aluminium strip rolling. As for the determination of the direction of tangential friction force, this study also develops a modification algorithm to adjust to the three-dimensional rolling process. In addition, another rule is devised to identify the neutral point in order to further develop the theoretical model and computer program for the large deformation finite element method with the two-order strain rate equation. Finally, this study uses the numerical analysis model developed in this research to simulate the deformation which occurs in aluminium strips when they undergo symmetric rolling, and the variation of rolling force. The research also compares the average rolling force of simulated cold rolling with experimental results. The results verify that the author's model is acceptable.