As a major type of heat exchanger, the steam generator (SG) produces steam from heat energy of a nuclear power plant reactor. The steam produced by the steam generator flows into a turbine, and plays an important role in electric power generation. The heat transfer tubes in the steam generator consist of approximately 10,000 U-shaped tubes, which perform a structural role and act as thermal boundaries. The heat transfer tubes conduct the thermal energy between the primary coolant (about $320^{circ}C$, $157kgf/cm^2$) obtained from the reactor and the secondary coolant (about $260^{circ}C$, $60kgf/cm^2$) as part of the secondary system. Recently, the heat transfer tubes in the steam generator of the pressurized water reactor (PWR) are primarily produced from Alloy 600 and Alloy 690 seamless tubes. As a pilot study to find process parameters for the cold U-bending process using rotary draw bending, numerical and experimental investigations were conducted to produce U-shaped tubes from long straight SUS304L seamless tubes. 3D finite element simulations were run using ABAQUS Explicit with consideration of the elastic recovery. The process parameters studied were the angular speed, the operation period and the bending angle. Experimental verifications were conducted to insure the suitability of the final U-shaped configurations with respect to both ovality and wall thickness.