Rubber is inevitable in today's life. It is just like the use of Petroleum products. It is necessary for making all industrial products, because if it's flexibility and easiness. Rubber is producing artificially and naturally. Artificial Rubber is coming from Petroleum and natural Rubber is coming from Rubber trees. In our Kerala State there are so many Rubber Estates, and also small farmers are cultivating Rubber trees. After the cultivation there are 7 years needed to TAP (tapping) the trees. Tapping is a method to slice the Rubber tree's bark with a specially designed knife without harming the trees. From the tree a white colour solution is coming, this solution is collecting in buckets, then sieving, pouring water and little quantity of Formic Acid stir well and keeping for 2-3 hours to set. After the stetted rubber shaping, drying and selling.