This study was intended to develop the mathematical model of the head-fed type threshing unit. As the first step, the physical model of the threshing phenomena was considered to consist of four separate processes as 1) detachment process of grains, 2) movement of grains between the cylinder and concave, 3) grain penetration through stems of bundle, and 4) grain passing through concave. The mathematical and computer models were developed based on the physical models. Threshing experiments were performed and determined the distribution of grain accumulation along the cylinder shaft by varying the moisture content of grains, feeding rate, and cylinder speed. It was found that the model developed coincided very well with the experimental results for the varied operational conditions. Greater concentration of grains passing through concave toward the thresher inlet was equally true for the model and experiment work for the threshing of grains with higher moisture content and with higher cylinder-speed. The model could be used for obtaining the optimized design or for optimizing the performance of the head-fed type threshing unit if term as to power requirement for threshing may be additionally included in the developed model.