Complementary methods have been used to analyse residual stresses in zirconium alloy tubes which were manufactured by cold rolling : X-ray diffraction and scale transition model. A modified elasto-plastic self-consistent model (EPSC) has been used to simulate the experiments and exhibits agreement with experimental data. X-ray diffraction analysis in rolling direction shows opposite stress values for {10 (1) over bar4} and {20 (2) over bar2} planes respectively. The measured strains were generated by an anisotropic plastic deformation. Plastic incompatibility stress on X-ray measurements should be taken into account so as to make a correct interpretation of the experimental data.