A numerical study of the calendering process is presented. The material to be calendered is modeled by using Giesekus constitutive equation. The flow equations are first presented in dimensionless forms and then simplified by incorporating the lubrication approximation theory. The resulting equations are analytically solved for the stream function. The pressure gradient, pressure, and other engineering parameters related to the calendering process, such as roll-separating force, power function, and entering sheet thickness, are numerically calculated by using Runge–Kutta algorithm. The influence of the Giesekus parameter and the Deborah number on the velocity profile, pressure gradient, pressure, power function, roll-separating force, and exiting sheet thickness are discussed in detail with the help of various graphs. The present analysis indicates that the pressure in the nip region decreases with increasing Giesekus parameter and Deborah number. The power function and the roll-separating force exhibit decreasing trends with increasing Deborah number. The exiting sheet thickness decreases up to a certain entering sheet thickness, as compared to the Newtonian case. Beyond this entering sheet thickness, the exiting sheet thickness increases with increasing entering sheet thickness.