In this paper, an upper bound approach is used to analyze the tube extrusion process through rotating conical dies with large mandrel radius. The material under deformation in the die and inside the container is divided to four deformation zones. A velocity field for each deformation zone is developed to evaluate the internal powers and the powers dissipated on all frictional and velocity discontinuity surfaces. By minimization of the total power with respect to the slippage parameter between tube and the die and equating it with the required external power, the extrusion pressure is determined. The corresponding results for rotating conical dies are also determined by using the finite element code, ABAQUS. The analytical results show a good coincidence with the results by the finite element method with a slight overestimation. Finally, the effects of various process parameters such as mandrel radius, friction factor, etc., upon the relative extrusion pressure are studied.