The dissimilar channel angular pressing (DCAP) process by rolling was numerically modeled and analyzed by the rigid-plastic two-dimensional finite element method in order to optimize the strain state of the DCAP process. Three distinct deformation mechanics during DCAP by rolling includes rolling, bending, and shearing. AA 1100 aluminum alloy was selected as a model material for the analysis of DCAP process. Difference in the friction conditions between the upper and lower roll surfaces led to large variation of shear strain component throughout the thickness of sample. Strain accompanying bending turned out to be negligible because of a large radius of curvature by relatively large roll diameter. The concentrated shear deformation was monitored at the corner of the DCAP-channel where the abrupt change in the direction of material flow occurred. The strain state at the upper and lower surfaces was observed to vary strongly from that of the center layer of the sheet.