Finite element analyses were carried out to investigate the effect of ultrasonic vibration on drawing force in large diameter tube drawing. Ultrasonic vibration was imposed to a drawing die using ultrasonic vibration horns. The horn was designed to have desired amplification ratio and natural frequency using a wave equation. The drawing forces obtained with and without ultrasonic vibration were compared. The effect of vibration amplitude and phase delay of two horns located in opposite side on drawing force was investigated. Results showed that the drawing force could be reduced about 11% by using ultrasonic vibration of 20 μm amplitude and that the phase shift of two opposite horns had a great effect on the drawing force.