Due to the low densities and high specific strength and stiffness, magnesium alloy sheets are very attractive lightweight materials for automotive and electrical products. However, the magnesium alloy sheets should be usually formed at elevated temperature because of their poor formability at room temperature. For the use of the magnesium alloy sheets for an industrial, their mechanical properties at elevated temperature and appropriate forming process conditions have to be developed. In this study, non-isothermal simulation of a square cup drawing of magnesium alloy sheets have been conducted to evaluate a proper forming process conditions such as the tool temperature, the tool shoulder radius, friction between the blank and the tools. According to this study, appropriate forming process conditions of square cup drawing at elevated temperature from magnesium alloy sheets are suggested.