A study has been conducted for an optimal processing and an apparatus for manufacturing a laser welded tube for one-body formed bumper beam. The tube dimensions used in calculation were the thickness of 1.4 mm, the diameter of 105.4 mm and the length of 2000 mm. The tube was formed of a cold rolled high strength steel plate(tensile strength of 600 MPa). The two-roll bending method was the optimal tube forming process in comparison with the UO-bending method, the bending method on the press brake, the multi-step continuous roll-forming method and the 3-roll bending method. Monitoring of the welding quality was conducted and the seam tracking along the butt-joint lengthwise to the tube axis was also examined. The longitudinal butt-joint was welded by using a $CO_2$ laser welding machine equipped with a seam tracker and a plasma sensor. The $CO_2$ laser tube welding machine could be used for precise seam tracking and real-time monitoring of the welding quality. As a result, the developed laser welded tube could be used for a one-body formed automobile bumper beam.