Condenser tube which is used for a cooling system of automobiles is mainly manufactured by conform extrusion. However, direct extrusion using porthole die in comparison with conform extrusion has many advantages such as improvement of productivity, reduction of production cost etc. In general, the porthole die extrusion process is useful for manufacturing long tubes with hollow sections and consists of three stages(dividing, welding and forming stages). Especially, Porthole die for producing condenser tube is very complex. Thus, in order to obtain the detailed mechanics, to assist in the design of proper die shapes and sizes, and to improve the quality of products, porthole die extrusion should be analyzed in as non-steady state as possible. This paper describes FE analysis of non-steady state porthole die extrusion for producing condenser tube with multi-hole through 3D simulation in the non-steady state during the entire process to evaluate detailed metal flow, temperature distribution, welding pressure and extrusion load. Also to validate FE simulation of porthole die extrusion, a comparison of simulation and experiment results was presented in this paper.