The limit drawing ratios of the steel sheets are studied by the numerical simulation using the finite element software PAM-STAMP 2G. The limit drawing ratios of the steel sheets are also measured by the practical Swift cup test. The results of the experiments and the simulations are compared and analyzed. The results show that the overall shapes of the deep drawing parts of the experiment and the simulation are roughly the same. The maximum deviation of limit drawing ratio values between the experimental results and the simulations for two steel sheets with various thicknesses is only 2.2%. The deviation of limit drawing ratio of steel sheet obtained through PAM-STAMP FEM software is small. The PAM-STAMP software is highly reliable for the steel sheet deep drawing simulation.