The purpose of this study is to evaluate the proposed jig for turning process of large-scale aluminum tube of D500mm through Finite Element Analysis (FEA). Also, a machining evaluation is conducted with general heat-treated and cryogenic heat-treated tubes. Dimensions of the specimens are determined to be suitable for collet appearance. The characteristics of equivalent stress and strain according to the expansion of the collet are evaluated by FEA. The aluminum tubes which are heat-treated by T4/T6 condition and cryogenic condition are machined by using a large-scale lathe machine and the roundness of machined tube is evaluated by using a 3D measuring machine. Through the results of this study, effects of each heat treatment and residual stress on the roundness are established.