In order to calculate the stress and strain states in the subsurface layer of work roll for hot rolling, the numerical analysis model for stresses and strains was derived under the thermal elastic-plastic and isotropic hardening conditions. A new numerical analysis model for temperature was also proposed to estimate the steady state of heating and cooling. Then, the stress, residual stress and residual displacement in the subsurface layer of work roll, where the pressure and thermal loads were applied, were calculated by coupled analysis of these two models. It has been found that the compressive stresses σ_xx(absolute values of σ_xx) at the IMR side are larger than those at the WR side, and that the residual stresses (σ_xx), and the residual displacements (U_x)_r at the WR surface increse with increase of the friction coefficients μ_B between WR and IMR.