The following calibration scheme for rolling round steel is used for producing thermally hardened grinding balls with a diameter of 40 mm at JSC SSGPO for 320 variety rolling mill: a round billet with a diameter of 40 mm is produced from the initial billet of 120 × 120 mm. In the last developed scheme the square billet 150x150 mm is used as an initial billet for whole mill where the round steel with diameter of 40 mm is obtained from the above mentioned billet and then this round steel is used for production of balls with a diameter of 40 mm. Computer simulation of the ball rolling process in the Simufact Forming program was performed. The results of strain state distribution showed that the maximum processing level in the surface layers of balls is observed, while the stress state distribution showed that in the surface layers prevail high compressive stresses up to −400 MPa. Such stress-strain state leads to formation of gradient structure in the ball cross-section, where the surface layers will have more high mechanical properties. That is the most optimal result for details worked in condition of high values of friction.