A pure analytical model for direct calculation of the rolling friction of a low resistance tire is presented and compared with measurement results. The tire is considered as a thin membrane and the road surface as a rigid plane. The principle of linear momentum applied to a small tire's element passing over the contact area yields the rolling resistance for steady state rolling. The damping features of tire and tube are assumed to be responsible for the energy losses. The contact pressure between the tire and the subsoil is measured by pressure-sensitive film; the overall rolling resistance is measured on a flat steel belt. The measurements indicate that the assumption of the membrane model works quite well whereas also other mechanisms must be involved with regard to the overall rolling resistance.