A purpose of the present invention is to provide a resin coated steel sheet with excellent forming, anti surface roughness and corrosion resistances suitable for a thinned, deep drawn and ironed can and a steel sheet therefor, particularly to material suitable for a container for beverage such as pop drink, coffee, tea, fruit juice and so on. Therefore, the material according to the present invention is a steel sheet and a resin covered steel sheet suitable for a thinned, deep-drawn and ironed can comprising Carbon in the range of 0.008% to 0.08%, Silicon of equal or less than 0.05%, Manganese of equal or less than 0.9%, Phosphorous of equal or less than 0.04%, Sulfur of equal or less than 0.04%, Aluminum of equal or less than 0.03%, Nitrogen of equal or less than 0.0035%, residual iron arid unavoidable impurities, wherein the steel sheet is characterized in that an average diameter of crystal grains of the steel sheet before covered with a resin layer is equal or less than 8 &mgr;m, an average surface roughness (Ra) is equal or less than 0.5 &mgr;m and the maximum surface roughness (Rmax) is equal or less than 5 &mgr;m.