One of the most common and economical methods for reserving and traortation of various web materials like aluminum, steel, polymers, paper, magnetic tapes and etc. which are produced in continuous lines of various factories, is converting them to wound roll or coil. This process which is named winding or coiling, is done by using a machinery called Tension Reel. According to the wide use of this process in various industries and the necessity of scientific investigation of it, in order to specify its parameters exactly to produce coils with desirable quality and with less defects and on the basis of the recommendation of Mobarakeh Steel Co. to investigate the winding process and the Tension Reel in order to design and manufacture it, this these is involved with the study of the winding process of steel sheets. First the elastic equations in polar coordinate are presented, because the analyzing of this process needs the use of these equations. The problem of a thick cylinder under internal and external pressure is discussed as a left; MARGIN: 0in 0in 0pt; unicode-bidi: embed; DIRECTION: ltr" align=left Keywords: Winding, Coiling, Wound Roll, Tension Reel