Countersinking is the tapering or beveling of the end of a hole with a conical cutter. Normally in most of the industries they are having a various types of special drilling machines for performing machine operations. Usually in drilling machine, the drilling operations are performed. Whereas counter sinking operation are also takes place but they need separate attachment. Every time counter sinking operation takes much time in normal machine. Therefore the productivity is also decreased. In order to reduce the human work and improve the productivity the counter sinking machine is fabricated. In this paper the piercing operation is also carried out by this fabricated counter sinking machine.