A simulation model is established base on ANSYS software in line with the generating mechanism of the rolling resistance, and then the analytical process of rolling resistance is present. Fourier Series is applied to fit the strain and stress, and order 31 Fourier function is chosen to fit the curves of stress and strain of each element in the rolling course of tire. 2D and 3D finite element model of a 7.00-14 16 PR bias tire is established to solve the strain and stress in a rolling cycle. The rolling resistance of 7.00-14 16 PR bias tire in the case of the rated working condition is simulated and compared with the related empirical equation. The simulation result is basically consistent with that obtained by the empirical equation. The simulation method is conducive to the structural design of tire and computation or prediction of rolling resistance of tire.