In wire flat rolling, wire of circular cross-section is cold rolled between the flat rolls in one pass to achieve the desired thickness. This study is pointed the rolling process behavior of wood working strip nails, analysis the material condition under the flat rolling process of multi-wires, by using the DEFORM finite element analysis software with the rigid-plastic deformation model. From the computer simulation results, we can understand the variation of the effective strain, the effective stress and the forming load. These information can be assisted the design of the rollers to conduct the flat rolling of multi-wire.