AbstractA general‐purpose finite‐element program has been used to simulate the flow of Newtonian, power‐law, and viscoelastic fluids in calendering. The analysis is fully two‐dimensional and does not make use of the lubrication approximation. Isothermal and nonisothermal calendering is studied and the results are compared with predictions from the lubrication approximation. The free surface is determined and circulatory flow patterns are predicted in the melt bank. Detailed calculations have been performed for a rigid poly(vinyl chloride) (PVC) resin that exhibits slip at the wall using rheological data for the melt and machine parameters. The results include determination of the shape and location of the free surface, vortex patterns, temperature and pressure distributions, and predictions of roll‐separating force, torque, and power consumption. Comparisons are made with experimental data available in the l