Residual stress diffraction measurements in a thin surface layer are completely nondestructive. For subsurface stress profiling, the destructive X-ray analysis can be performed by sequentially removing surface layers by using electrolytic or chemical polishing. When stressed layers are removed, the measured stress values in depths beneath the surface are in general affected by the relaxation created due to the layer removal. Therefore a correction should be involved in the depth profiling procedure. Accepted procedures used till now presume the removal of the whole surface of the investigated laboratory samples. The aim of the contribution is to present the possibilities of FEM for evaluation of the credibility of X-ray stress-strain states measurements. An estimation of changes of depth distribution due to the stress relaxation created by the removed layers was simulated by FEM in the case of a small electrolytically polished area 12 mm in diameter in the middle of cylindrical samples of the height of 7 mm.