Bulging with elastomer tool has been used in the production of integrated hollow parts as one of flexible forming methods. Nowadays, most industries such as Aerospace and military are using flexible die forming methods due to their flexibility, high quality and lower cost. In this research, finite element simulation has been implemented by ABAQUS software to investigate the behavior of stainless steel 304 tube bulging process using elastomer tool. By comparing the geometry of deformed tubes in experimental tests and simulation results, the FEM model was verified. The aim of this study is to determine the process factors and their effects on the average thickness and depth of bulged tube. In this regard, design of experiment (DOE) was performed using a full factorial method and the results were interpreted using analysis of variance (ANOVA). Also a regression model was presented to predict these responses. Results showed that among the studied factors, friction (between tube and rubber), rubber height, punch displacement and tube axial feeding have significant effects on the process. Finally, the optimal values for significant factors were presented.