An upper bound elemental technique (UBET) program has been developed to predict forging load, die-cavity filling, preform in non-axisymmetric forging. To analyze the process easily, it is suggested that the deformation is divided into two different parts. Those are axisymmetric part in corner, plane-strain part in lateral. The plane-strain and axisymmetric parts are combined by building block method. And the total energy is computed through combination of three deformation parts. A dumbbell-type preform has been obtained from height and volumetric compensations of the billet based on the backward simulation. Experimetns have been carried out with pure plasticine at room temperature. Theoretical predictions are in good agreement with expereimental results.