An analytical method is proposed for estimating the steady-state punch pressure for three-dimensional backward extrusion (or piercing) of complicated internally shaped tubes from circular billets. A kinematically admissible velocity field is derived to formulate an upper-bound solution using velocity transformation and mapping function. The configuration of deforming boundary surfaces are determined by minimizing the extrusion power with respect to some chosen parameters. Experiments are carried out with commercially pure aluminum billets for internally shaped tubes at various reductions of area by using different sizes of shaped punches, such as square and regular hexagons. It is shown that the theoretical predictions for extrusion load are in good agreement with the experimental values.