provided with a resilient cover as are the lower deflection controlled roll 16 and the rolls 18 20 and 22 which are provided in the calender 12 arranged between the rolls 14 and 18 is a hard heatable roll 24 which forms a nip in each case with the rolls 14 and 18 respectively arranged above and below it in addition between the rolls 18 and 20 there is a hard heatable roll 26 which defines a nip with each of these rolls the nip through which the product web 28 passes between the rolls 20 and 22 is used not only for re forming the product web but also as a reversing nip in order to turn that side of the product web that previously faced the resilient rolls towards the hard heatable roll 30 which is arranged between the rolls 22 and 16 the relevant side of the product web has already passed through four nips albeit facing a resilient roll in each case but has nevertheless been smoothed to such an extent in the process that passage through two further nips on the heated side is sufficient the bearings of all the rolls with the exception of the upper deflection controlled roll 14 are arranged in the frame 10 such that they can be displaced by sliding the loading of the nips is carried out by means of hydraulic cylinders 32 and results for example in an average line force of 500 n mm it should be noted that the line force can also be applied by means of the deflection controlled rolls the hard rolls may be heated with steam to for example up to 200 u00b0 c the.