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This paper presents a numerical simulation of the incremental sheet metal forming (ISF) process, type single point incremental forming (SPIF). A finite element model (FEM) is developed by using the commercial FE code ABAQUS. An elasto-plastic constitutive model with quadratic yield criterion of Hill'48 and isotropic hardening behavior has been adopted during ISF operation. A user material subroutine (VUMAT) is used to implement this material behavior. Four strategies of tool path during the ISF of a piece having a square box final shape are presented. Results including thickness variation of sheet metal, forming force along Z-axis and the Hill'48 stress distribution for the four strategies are presented and compared at the aim to optimize the SPIF and to see which tool path strategy makes this process more effective with the consideration of the characteristics of specimen manufactured and its material properties.