In this work we treat theoretically the calendering process of Newtonian fluids with finite sheet initial thickness, taking into account that the viscosity of the fluid is a welldefined function of the temperature. We predict the influence of the temperature-dependent viscosity on the exiting sheet thickness in the calendering process. The mass, momentum and energy balance equations, based on the lubrication theory, were nondimensionalized and solved for the velocity, pressure and temperature fields by using perturbation and numerical techniques, where the exiting sheet thickness represents an eigenvalue of the mathematical problem. The numerical results show that the inclusion of temperature-dependent viscosity effect reduces about 20% the leave-off distance in comparison with the case of temperature-independent viscosity.