Embossing processes are often used to increase the surface area of low basis weight papers giving them better absorbency properties. They also serve to add surface texture and increase ply bonding in multi-layer papers. The mechanical properties (e.g., stiffness and strength)of paper sheets are significantly effected in a detrimental manner by embossing. In this work, an initial study of the paper embossing process has been performed using finite element analysis. The paper was modeled as a nonlinear inelastic orthotropic solid and the rubber was taken to be an incompressible hyperelastic material. Interface elements were introduced to simulate the behavior of the contact surfaces. Since the measured mechanical properties of the paper under consideration were highly dependent on moisture content, analyses were performed at relative humidity levels of 50% and 90%. Permanent deformations, and residual stresses and strains in embossed paper sheets have been calculated. Also, the changes in the mechanical behavior of paper sheets due to embossing have been predicted.