The bellows formed of TiNi shape memory alloy is proposed as a new type of seismic protection device. The bellows structure is known to have lower rigidity along the longitudinal direction through effect of its shape. On the other hand, TiNi is known to be one of the most typical shape memory alloys, which have high damping characteristics for dynamics engaged in its twin formation under martensite state and have the ability to recover completely from the large strain (even such as 8%) after unloaded and or heated. This paper describes a processing method of a single-stage bellows of TiNi shape memory alloy using rubber bulge method. Thin-walled TiNi tubes subjected to cold working were prepared. Several annealing conditions for the process were examined and the appropriate one was discussed. Then the rubber bulge method of displacement control was introduced. Finally, the procedure of the process including heat treatment was clarified.