Thermal elasto-plastic analysis of axi-symmetric body by the finite element method is presented in this paper for analyzing the process of upset forming of circular section extruded bar. The example of calculation for upset forming of Nimonic extruded bar is also presented. It is shown that remeshing of quadrilateral finite element is necessary because the very highly distorted element by plastic deformation disturbs the calculation. Calculated values for nodal points in new mesh are obtained from nodal points of old mesh by linear interpolation method. The experimental results are compared with calculated values. The appearance of upsetupset forming obtained by experimental method is very similar to that obtained by calculations. So, it is proved that the thermal elasto-plastic analysis of axi-symmetric body by the finite element method is very useful for finding the optimum upsetting condition.