In this research, a new piston pinhole boring machine for simultaneous 3-axis machining using linear motor and tilting unit is developed. We propose a new method that combines the linear motor and tilting unit to overcome the limitations of existing techniques. By using the linear motor, we suggest oval machining of piston pin holes. The horizontal reciprocating motion of the linear motor allows for oval machining, creating horizontal or vertical ovals on the pin holes based on the spindle tool's rotation angle. For profile machining of piston pin holes, we propose the use of a tilting unit that converts servo motor motion into linear motion. The vertical motion of the tilting unit enables profile machining, allowing the spindle tool connected to it to translate vertically during spindle rotation and shape the pin holes. To ensure simultaneous oval and profile machining, we suggest channel synchronization, separating the oval and profile machining channels. Synchronizing these channels enables both oval and profile machining to be performed simultaneously on the pin holes. In summary, this research aims to develop a piston pinhole boring machine that effectively utilizes the linear motor and tilting unit for accurate and productive pin hole machining, achieving simultaneous 3-axis machining.