Gas springs applied to various industrial fields are generally composed of a cylinder, a piston rod, a cover, and a seal mount. Because of the thin wall of the cylinder, small gas springs are manufactured using a roller forming process that presses the cylinder wall into a groove of cover in the cylinder. In this study, finite element analysis and process design of roller forming are performed to systematically manufacture the small gas spring and develop a roller forming machine. In order to perform roller forming analysis, tensile tests of structural steel pipe are performed and mechanical properties are analyzed. Roller forming process parameters such as radius and depth of roller grooves are derived using the incompressible condition of plastic deformation theory and the results of finite element roller forming analysis. Using the derived roller shape, a roller forming machine is developed and prototypes of the small gas spring are manufactured. Finally, the dimensional accuracy of the manufactured gas spring prototypes is analyzed through three-dimensional shape measurement.