There has been a controversy on the formation mechanism of $TiO_2$ nanotubes. This study was conducted to elucidate the formation mechanism of $TiO_2$ nanotubes. $TiO_2$ nanotubes were prepared by a hydrothermal method. $TiO_2$ nanotubes formation mechanism was investigated by controlling the formation time. It was found that $TiO_2$ nanotubes were formed by growing, not by wrapping of sheets. The phase structure of hydrogen titanate nanotubes was different from that of $TiO_2$ nanotubes. It is important to wash the sodium titanate nanotubes with an acidic solution to get hydrogen titanate nanotubes and then to calcine the hydrogen titanate nanotubes around $400^{circ}C$ to obtain $TiO_2$ nanotubes.