In the first report it was shown that the analysis of sheet metal bending might be based on the tensile stress-strain diagram only, although the deformation was very complicated. From this point of view, the second report dealt theoretically with the plastic bending of sheet metal by V-type punch and die. The analysis consists of two cases. First, sheet metal is supported on the edges of V-type die and loaded at the center line. Secondly the supports are transferred from the edge to the face of V-type die and load acts at the center as before. The results obtained in the analysis agree very well with the experiments. This paper contains the results of the experiments in the progressive cases up to so-called coining and the analysis of profile after bending. As a result, it has been confirmed that the angular spring back Δθ approaches asymtotically to a definite value, if the load increases beyond a certain magnitude.