To know the effect of the electro-galvanized layer for corrosion protection on the strain distribution in sheet metal forming, we studied and analyzed the variational behavior of strain distribution with the computer aided in bare and electro-galvanized sheet steels which were deformed under the various forming variables. Experimental results, the punch load and concentration of strain distribution of electro-galvanized sheet steel cups which are deformed showed lower values than those of bare steels in low punch speed and are reversed in high punch speed. We could analyze these phenomena in relation with the change of friction coefficient under the various forming variables.