In present investigation, the plastic deformation behavior of an AZ31 alloy during accumulative roll bonding (ARB) process was analyzed by the rigid-plastic finite element method (FEM). The finite element simulations were performed relying on the true stress-true strain behavior of the experimental alloy obtained through hot-compression testing. The equivalent plastic strain and shear strain were predicted throughout the sheet thickness. Moreover, the influence of the friction between roller/sheet and sheet/sheet on the strain distribution was analyzed. The effect of temperature on the equivalent plastic strain was also characterized. The results indicated that any increase in friction coefficient ended to an increase in equivalent plastic strain and strain gradient. Furthermore, it was found that as the temperature increased the accumulated strain decreased. This was resulted in more homogeneous deformation throughout the sheet thickness.