A recent study [1] has shown that a microstructure can be refined to a record low of 5 nm and that dislocation glide is still a controlling mechanism at this length scale. In this study, by heavy rotatory sliding of a low carbon steel a gradient structure has been produced extending to about 2.5 mm below the surface reducing the structural scale to the nanometer dimension and increasing the strength to extreme values by dislocation and boundary strengthening. The microstructure and texture gradient are analyzed and stress and strain gradients produced by plastic deformation are evaluated based on the deformation microstructure using the classic stress-structure relationship. Computational and materials modelling has been advanced from bulk to gradient structures leading to dissemination of constitutive stress-strain equations in gradient structures.