Flow forming is a single rotary-contact-point cold-forming process, in which the thickness of a tubular pre-form is reduced while its length increases without any change in internal diameter. Although metal flow forming has been studied by many researchers and industries, there does not appear to be any published study on the flow forming of polyethylene pipes. The main purpose of this study was to find out the applicability of flow forming on polyethylene pipes and the effects of process parameters on mechanical properties of polyethylene flow formed parts. The experiments were carried out using HDPE80 tubular pre-forms. Thickness reduction ratio, feed rate and rotation speed of mandrel were considered as variables. An L9 orthogonal array of Taguchi method was applied to carry out the experiments. Tensile and impact tests were performed to examine the failure behavior of specimens. Scanning electron microscopy (SEM) was implemented to find out the relation between mechanical properties and microstructure of the material. Stress at break, yield Stress, percentage of elongation at break and impact endurance were measured as indicators of mechanical properties. It was found that mechanical properties of HDPE increase significantly during flow forming. The solid state deformation makes material more oriented and anisotropic that leads to an enhancement in mechanical properties of HDPE. Through SEM it was found that the material experiences a transformation from an isotropic spherulite structure into an anisotropic lamellar-fibrous structure at large deformation.