Elastic-plastic finite element analysis is carried out on tension test to check the uniformity of stress and strain that highly influences the result of numerical analysis in forming processes. Usually stress is calculated by dividing the force by the cross sectional area of the specimen and strain is calculated by the change in a limited gauge length. Basic assumptions are that stress and strain distributions be uniform in the cross section and between two gauge points and the cross section lie between two gauge points. Result of numerical analysis shows that stress and strain distributions are not necessarily uniform especially for those material with poor work hardening ratio. Initiation and propagation of mechanism of this non-uniformity is analyzed to propose a method for a precise measurement of stress and strain