The flat rolling process is initiated when the frictional forces draw the strip to be rolled into the roll gap. These forces depend on the coefficient of friction, knowledge of which is essential to understand, describe and analyze the process. Several predictive formulae for the coefficient have been presented in the technical literature. Contradictions are observed, however, when their predictions are compared to each other. The data obtained while cold rolling aluminum and steel strips are used in the analyses. A model of the rolling process – accounting for strain hardening, frictional events and varying speeds - is then used to determine the coefficients of friction. Use of statistical analyses is found to yield more reliable results than the use of the predictive relations.