Abstract: There are two kinds of forming process of 304 austenitic seamless steel pipe: cross rolling perforation and hot extrusion. The two processes have shortcomings in actual production. The Accu-Roll cross rolling perforating process and 63 MN hot extrusion forming process were briefly introduced, the surface quality of pipes under different forming processes were compared, and the causes of defects were analyzed. The structure and properties of the two tubes after solution heat treatment at 1050 ℃ were compared. The results show that the 304 tubes produced by the two processes meet the standard requirements in terms of performance. The initial grain size of the cross rolling perforated pipe is 6.5 grade, and the initial grain size of the extruded pipe is 8.0 grade. The surface of the cross rolling perforated pipe has oblique crack with a depth of 0.3-0.6 mm, the surface quality is poor; while the surface of the extruded pipe has a slight scratch defect. The extrusion forming process is more suitable for the production of pipe in high-end fields.