The spinning machine has been developed for a bus and truck wheel disc which is manufactured by spinning process method. This machine has the mechanical structure with bed, 2-column, cross head, 2-vertical slide, 2-horizontal slide with forming roller, clamp slide and main spindle similar to large size vertical lathe. Main spindle attached the mandrel is rotated about 500rpm drived by 280kW power DC motor, and a rotating black material pressed on the mandrel with the clamp slide is spinformed by 2-forming rollers which are attached inner end of the 2-horizontal slides. The 2-vertical and 2-horizontal slides are actuated by the hydraulic cylinder which is controlled by the servo valve individially, and these servo valves are controlled by control signal of the CNC controller which is computed with position signal feedbacked from the encoder sensor. The developed machine can manufacture wheel disc of various section profile without mandrel change because section profile is easily modified using program editing in the CNC controller processor. The wheel disc manufactured by spinning process method has many advantages that the endurance is increased by 2 times and the weight is decreased by 30% compared with a conventional disc.