The article deals with FEM analysis, with mathematical modeling of structure evolution and with prediction of mechanical properties during hot rolling of seamless steel tubes. With use of DEFORM 3D software the present state of stretch-reducing mill of Železiarne Podbrezová, Inc was described. The next part of article presents mathematical model describing the tube production for low carbon steels grade St52 on analyzed calibration sequence. Values of temperature, strain and strain rate from FEM simulation were substituted into the mathematical models of recrystallization, grain growth, transformation and prediction of mechanical properties. The calculated values were compared with experimental ones resulting from mechanical tests of industry rolled tubes of various chemical compositions. Good correlation of structural and mechanical properties was achieved for all chemical compositions and treatment conditions.