Theme of this paper is a development and construction of device with three different funcions for processing tubes. The device must be able to cut, drill and remove burrs from the tubes. A brief analysis of the market and existing similar devices for processing tubes was carried out. With the help of functional decomposition and morphological matrix the concepts has been made, and then evaluated according to the criteria. For the best valued concept the calculation and structural analysis has been made. All required parts for the operatig of this device are selected. The final concept was made in a 3D package and all necessary techical documentation was made.