PURPOSE: To aim at a reduction in the cost of manufacture in a way of making the whole operation controllable by one operator alone, by performing the cutting of a tab plate and removal of an inner surface bead adjacent to the tube end as well as the finish work of a tab plate cutting part continuously in turns by means of the forward movement of a main frame.

CONSTITUTION: At the lower part of a main frame 4, a position detecting mechanism 12 for a tab plate 2 is bisymmetrically installed while at the backside of the mechanism 12, there is provided with a finishing mechanism 50. At the front upper part of the frame 4, there is provided with a tab plate cutting mechanism 21 which interlocks the mechanism 12, and inside the frame 4 at the backside of the mechanism 21, an inner surface bead grinding mechanism is incorporated. A rotary shaft 39 piercing through a bearing 37 at the front part of a subframe 34 has a rotary grinding wheel 40 at its front part and is coupled with a motor at its backside. When a cutting line is determined, the mechanism 21 is operated whereby the tab plate 2 is cut and removed. Next, an inner surface bead is ground by the grinding wheel 40 and when a brush 51 is rotated, barrs are removed.