Microhole coiled tubing drilling is a new technology that provides many added advantages but at the same time poses numerous operational challenges. This manifests itself in a number of ways, all of which adversely affect the efficiency of the drilling process. These problems include increased wellbore friction, poor hole-cleaning, tubular failures, and associated problems during tripping operations. Presently conventional torque and drag models are used to calculate drag forces and surface loads during microhole coiled tubing drilling. However, these estimates might be under conservative. Therefore, an improved model and more comprehensive analysis are required. Conditions expected during microhole coiled tubing drilling are completely different from those encountered during conventional drilling. Further complexity is added when the wellbore is undulated. This paper describes a new analytical model for estimating drag forces by assuming that pipe in the horizontal portion follows a sine function wave due to residual bends and snubbing force. In addition, the model takes into account when the wellbore is also tortuous. Fluid viscosity (an important force in the microhole) is also included so we can calculate appropriate surface loads in addition to drag. This study concludes that besides wellbore inclination, curvature, and wellbore torsion, parameters such as wavelength and contact area also influence the results. This paper documents the comparison between the predicted mathematical simulation results with actual data from wells describing the accuracy and applicability of the model. The analysis results and comparison are presented along with three examples (Zhang et al., 2013, “Analytical Model to Estimate the Drag Forces for Microhole Coiled Tubing Drilling,” Society of Petroleum Engineers, Paper No. SPE 163480.).