Abstract: Elastic-plastic stress, strain and deformation for wheel-rail rolling contact under the non-steady state locomotive and vehicle wheel loading were simulated by finite element method with consideration of material ratcheting effect and effect of partial slip. Based on the simulation, the initiation and development of rail corrugation due to plastic deformation were analyzed. Material performance such as stress, strain and plastic flow rate under the trough and crest of rail corrugation were compared. The results show that rail corrugation was formed due to the uneven plastic deformation of rail running surface under the action of the non-steady state loading. The rate of rail corrugation decreased until the wave depth reached a stabilized value finally. The partial slip condition has a significant influence on rail corrugation. Under the condition of the same loading conditions, the locomotive wheel had a greater effect on plastic deformation induced rail corrugation than the vehicle wheel did. The residual stress, strain and deformation near the trough were higher than those near the crest.