In the present research, the effect of inner corner radius of ECAP die on the material flow characteristic and the strain distribution inside sample were analyzed using 2D plain strain finite element simulation. Results showed that increase in inner corner radius results in the formation of smaller corner gap and narrow deformation zone. Consequently, the amount of plastic strain in regions at the bottom side of sample is increased. It is also concluded that the amount of damage factor in the upper regions of sample is higher than bottom regions and therefore cracks may initiate from these regions. In addition, the pressing force was raised by increasing inner corner radius.