  Gravitational collapse of cylindrical anisotropic fluid has been considered
in analogy with the work of Misner and Sharp. Using Darmois matching
conditions, the interior cylindrical dissipative fluid (in the form of shear
viscosity and heat flux )is matched to an exterior vacuum Einstein--Rosen
space-time. It is found that on the bounding 3-surface the radial pressure of
the anisotropic perfect fluid is linearly related to the shear viscosity and
the heat flux of the dissipative fluid on the boundary. This non-zero radial
pressure on the bounding surface may be considered as the source of
gravitational waves outside the collapsing matter distribution.
