The study presents a numerical model for evaluation of the stresses in corrugated sheets under bending. The numerical analysis was performed from a three dimensional finite element model. From the analysis, the most intense tensional stress occurs in the trough and bottom surface of the corrugated sheet. While the most intense value of compressive stress occur in the crest and top surface of the sheet. Based on the principal stress contour diagram, the researcher also observed that the maximum uniformly distributed load carrying capacity of the fiber-cement corrugated sheet under bending, considering the linear material properties is 710N.