Nowadays, Exhaust Gas Recirculation(EGR) Cooler is one of the most favorite systems for reducing the generation amount of $NO_x$ and other particle materials from vehicles burning diesel as fuel. Efficiency of the system is mainly dependent on its heat transfer efficiency and this ability is affected by net heat transferring area of the system. For that reason, several types of heat transfer tube such as dimple, wrinkle and spiral types that have large net area are used. However, it is difficult to manufacture the rectangular tube with dimpled type structure because it experiences too much strain around the rectangular tube surface during the forming process. For that reason, in this study, numerical simulation for forming process of non-symmetric dimple shape on a thin sheet metal was carried out. Furthermore, theoretical forming limit curves(forming limit diagram, forming limit stress diagram) were proposed as criteria of formability evaluation. From the results of finite element simulation in view of stress and strain distribution, it is found that the designed process has robustness and feasibility to safely manufacture the dimpled rectangular tube.