The superplastic forming/diffusion bonding(SPF/DB) is widely used in the automotive and aerospace industry because it has great advantage to produce complex, light and strong parts. But the superplastic forming process requires much forming time and generates excessive thinning in the thickness distribution of formed part. It is necessary to minimize trial and error for SPF/DB Process. Finite element analysis using $L_{18}$ orthogonal may table of Taguchi method for 3-Sheet D/B process is carried out. Through the study, effect of process parameters, such as DH region size, thickness and friction coefficient, is evaluated and the optimum condition is derived.