This paper deals with an analysis of material flow in an extrusion process with a divide flow. The billet material flows easily into the corners of the die cavity and/or the material flow is controlled by the help of the ratio in reduction area, thikness ratio of backward can thickness to forward can thickness. So the influences of this tool geometry and process condition on balanced material flow in a combined forward and backward can extrusion process are explained. The FEM simulation has been conducted in order to investigate the effect of process parameters such as thickness ratio on the material flow. Deformation pattern and flow characteristics were examined in terms of design parameters such as extruded length ratio etc. Based on the simulation results, die pressure exerted on the die-workpiece interface is calculated and anaylsied for safe tooling. Therefore the numerical simulation works provide a combined extrusion process of stable cold forging process planning to avoid the severe damages on the tool.