Using a simple analytical flow function, an analysis of the deformation field in symmetrical rolling has been carried out. The so-obtained varying velocity gradient is incorporated into the Taylor polycrystal plasticity model to simulate the development of the deformation texture. The initial discontinuity in the deformation field of the entering material element on the flow lines is also taken into account. Multiple passes of the material is simulated. A strong texture gradient is obtained in good agreement with experiments carried out for rolling of plane carbon steel. It is shown that the shear component of the texture is strongly related to the nature of multiple passes of the rolling operation.