Experimental studies have been carried out to obtain uniform cups by one operation of backward extrusion. A lot of factors on dimensional accuracy of backward extruded cups are billet material, billet shape, punch shape, punch velocity, geometry of tool, tool material, and lubrication etc. In manufacturing cup-shaped parts by backward extrusion, it is very important to design the initial billet shape or the preform. The objective of this paper is to find that the shape of the initial billet is related to dimensional accuracy and also to manufacture the more accurate product simultaneously reducing the loss of material as forming the shape of the initial billet by means of upsetting.