High performance heat transfer channel is necessary to discharge operating heat of computer and high integrated circuit, refrigerator and air conditioning system. Nano-Tube is useful module witch is able to cope with heat transfer problems. The purpose of this study is to develop the process and manufacturing system for Nano-Tube. Since the Nano-Tube which is used in our country is imported, this study will contribute the development of Nano-Tube technique and economic profits with import substitute effect. This study show the procedure of process and manufacturing system development.