For developing the cryogenic air separation unit, it requires some technology such as basic process design. equipment design and manufacturing based on the cryogenic physical properties and separation theory. In this study, we developed a process and equipment for producing high purity nitrogen which has the production capacity of 1600N㎥/h under 1 ppm $O_2$ and $H_2O$. Also we found that the number of theoretical plate(NTP) of distillation column was 44 and maximum nitrogen recovery ration of this process was 42% from the process simulation. The performance test was also carried out for the nitrogen recovery ratio and equipment efficiency. The results showed that the optimum nitrogen recovery was 41% and the maximum equipment efficiency was attained.