The experiments for cold rolling of stainless steel sheets were made in order to clarify the effect of method of roll polishing and surface roughness of rolls on the surface characteristics of rolled sheets such as surface gloss, surface structure and so on. As a result, it has been shown that the surface gloss of rolled sheets is the largest in case of the roll polished in the axial direction with #800 polishing paper, where the surface of rolled sheets is considerably flat in spite of having thin uneven linear defects in the normal direction to the rolling one in the observation of microscope and SEM.