The internal spinning incremental forming technology for metal corrugated tubes was carried out by combining incremental forming technology with tube spinning forming process. Then, the finite element model of internal spinning incremental forming for metal corrugated tubes based on ABAQUS/Explicit was established in order to obtain the change rules of material in the forming region, and the thickness reduction and torsional variation of material were analyzed in the forming process. Furthermore, the experimental platform of internal spinning incremental forming for metal corrugated tubes was built, the experiments of incremental forming for metal corrugated tube were conducted, and the thickness variation of tube wall in the forming region was measured and analyzed along the thickness direction，which verified the correctness of the finite element numerical model and the theoretical calculation results. Finally, the experiment of incremental forming multi corrugations was repeated to verify the reliability of forming process. Thus, the change rules of surface microstructure for tube wall in deformation region shows that the plastic strain of material in the transition region of arc and the tensile region of inclined plane is large, in which the tube wall is prone to produce excessive deformation and crack，and then the forming quality and precision of tube are affected.