A model that describes the two-dimensional flow of power-law fluids during calendering of finite sheets is presented, Unlike the one-dimensional calendering model in which the sidewise flow is neglected, the model presented in this work takes into account both lengthwise and sidewise flow, The lubrication approximations are used to simplify the equations of motion. The model is characterized by a free moving boundary at the sheet side edge. This free moving boundary was determined by assuming a zero velocity component for the sheet in the direction normal to the sheet side edge. This condition allows one to locate the position of the sheet side edge and thus to describe the sheet shape. The partial differential equations describing the model were solved by using the finite element method. Results obtained from the model showed that the sidewise flow, and the pressure field are a function of the system dimensions such as roll radius (R), gap between rolls (H-0), sheet initial width and thickness (W-0 and Hp, respectively) and the theology of the material. Results were expressed by a dimensionless parameter, named sheet spread and defined as the ratio between the final and initial width of the sheet (W/W-0), which is a function of different geometrical ratios such as R/H-0, W-0/H-0 and H-F/H-0 and the theology of the material, specifically the flow index n. Results of the model were validated by measuring the width increase of a calendered polymeric material over a range of feed thickness, widths, gaps, roll speeds, on two sheeters of different radius. Fairly good results were obtained when the model results were compared with experimental data.