Based on the experimental observation, the mathematical friction model, which is an essential information for analyzing the forming process of sheet metal, is developed considering lubricant viscosity, surface roughness and hardness, punch comer radius, and punch speed. By comparing the punch load found by FEM with a proposed friction model with experimental measurement when the coated and uncoated steel sheets are formed in 2-D geometry in dry and lubricant conditions, the validity and accuracy of the developed friction model are demonstrated.