An independent kinematic hardening material model in which the reverse yielding point is defined by the Bauschinger effect factor (BEF) , has been defined for stainless steel SUS 304. The material model and the BEF are obtained experimentally and represented mathematically as continuous functions of effective plastic strain. The material model has been incorporated in a non-linear stress analysis for the prediction of reverse yielding in thick-walled cylinders during the autofrettage process of these vessels. Residual stress distributions of the independent kinematic hardening material model at the onset of reverse yielding are compared with residual stresses of an isotropic hardening model showing the significant effect of the BEF on reverse yielding predictions. Critical pressures of direct and reverse yielding are obtained for the most commonly used cylinders and a range of permissible internal pressures for an efficient autofrettaged process is recommended.