Wiping system are widely employed in industrial processes to remove liquid residue from the final product. Therefore, the performance of the impingement of a gas jet upon a liquid surface or molten bath is relevant in many industrial and metallurgical processes. This work is focused on wiping systems used in steel cold rolling, where a system composed of air jets impinging on the steel strip should remove the thin film of lubricant emulsion coming from the rolling bite. In the bibliography there are references of analytical cases of reduction of coating thickness by means of an air jet, such as galvanizing processes, which do not take into account surface tension. In the case of drying systems film rupture exists. A lot of variables are implied in the film rupture theory. Upon all of them the most important variable is the surface tension. The aim of this work is to study the influence of surface tension in film rupture. For this reason, a model of a jet wiping a film of water upon a strip is developed with and without surface tension.