Recently the SPPC technology is being developed in steel rolling industries for the purpose of enhancing mechanical properties of rolled sheets. The technology is to produce steel sheets with finer and more uniformly distributed grains by prediction of recrystallization behaviors and on-line control of rolling parameters during hot rolling process. In this study a finish rolling process was analyzed by a three-dimensional rigid-thermoviscoplastic finite element method and recrystallization behaviors of several locations in the sheet were predicted by Sellars equations. As a result it was found that the initial grain size of 84 ${mu}m$ became $21-23;{mu}m;20-22{mu}m;and;18-20{mu}m$ at front middle and end portions of the sheet respectively. It was also found that variations of the grain size became $$0.6{sim}2{mu}m;and;10{mu}mum$$</TEX> in thickness and width directions respectively.