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Single point incremental forming is one of the most intensely researched die-less manufacturing process. This process implies the usage of a CNC equipment or a serial robot which deforms a sheet metal with the help of a relatively simple tool that follows an imposed toolpath. As every cold metal forming process, besides the many given advantages it has also some drawbacks. One big drawback in comparison with other cold metal forming processes is the low accuracy of the deformed parts. The aim of this research is to investigate the sheet metal bending mechanism through finite element method analysis. The results shows that the shape of the retaining rings has a big influence over the final geometrical accuracy of the parts manufactured through single point incremental forming.