The present invention relates to a forming roll for a sheet or a film and a method for forming the same, which introduces an incompressible fluid into a space pressure chamber between an elastic outer tube formed of a cylindrical metal thin film and an inner tube, thereby being capable of adjusting a crown amount of the elastic outer tube by a pressure adjustment of the incompressible fluid, and which introduces a heat exchange fluid circulation structure for heat-exchange of the incompressible fluid, thereby forming a sheet or a film having a small thickness deviation and excellent surface smoothness.
