A numerical investigation of the butting process for an AZ31B magnesium alloy tube at elevated temperatures was conducted to develop a double-butted magnesium alloy tube. As a result of the current study, it was found that the amount of doming of the tube end, prior ironing-extrusion to obtain high wall thickness reduction are important factors for the butting process of magnesium alloy tubes. There is also a limitation of the thickness profile of butted tube due to buckling of tube wall during the stripping stage.