Abstract: The present invention provides an apparatus and method of forming tube, for example, muffler shells by the use of forming sheet over a mandrel by rolling a pair of symmetrical rollers from a point on the mandrel over an arcuate surface thereof to form the sheet thereof, the rolling being performed by roller means which are elongated to extend from the length of the mandrel and which are biased one towards the other with sufficient force to form the sheet as they are rolled over the surface of the mandrel.