The elastomer forming process was employed for many operations which included piercing, sheet metal forming and tube metal forming process. This paper presents cylindrical tube forming process using rubber material such as polyurethane. For elastomer forming process, tensile tests at room temperature were performed to obtain the material properties of polyurethane and tube. In particular, biaxial tensile test were carried out to obtain the coefficient of strain energy function of the rubber material. Finite element analyses were also carried out to investigate the forming load and formability of tube. It was compared with the experimental results about the forming load and the formability of tube. From these results, it was investigated a forming process to decrease the forming load for elastomer forming process.