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Abstract: The rheological nature of paper or board is usually treated either as elasto-plastic or as viscoelastic depending on the studied paper making process or behavior in converting and end use. In this paper we study several stress–strain curve models and the determination of material parameters from an elasto-plastic point of view. Finally, a suitable approach for all stress–strain curves measured from 180 strips is constructed using a linear function for an elastic region and a nonlinear function for a strain hardening region. This model determines a proportional limit (elastic limit) and gives fairly elegant dependencies between material/fitting parameters and two important factors of mechanical properties of paper: dry solids content and anisotropy. In this paper the dependency of a plastic strain on dry solids content and anisotropy is estimated using the introduced stress–strain curve model. Correspondingly, the model can be used to estimate many other mechanical behaviors, for example, the tension differences arising from non-uniform moisture content of the paper web profile. However, the main target of this study is to produce competent parameters based on modeled stress–strain curves for further construction of a material model. This elasto-plastic material model will be utilized in out-of-plane deformation and fracture models. [Copyright &y& Elsevier]