Adopting the principle of sintering of laser for manufacturing three-dimensional (3D) functionally graded accessory in this paper, by using high performance Nd∶YAG laser (wavelength 1.06 μm) and optical system, through precisely controlled nozzle to deliver metal powder, associated digital controlled substrate and beam scanning by computer, it had been fabricate alloy steel tube accessory consist two metal powder layer by layer in focus of laser. The most difficult problem was the design and the processing of manufacturing head in this system. It had shown the mechanical structure of the manufacturing head, structural design of powder nozzle and the layout of the whole laser-assisted manufacturing system. The whole manufacturing process was through the friendly man-machine interface. Every 3D model designed by UG software was sliced into piece by piece and stacked every layer to form the steel tube on the substrate. The accessory was observed by the metallography to get its metal distribution, and then using micro-hardness instrument to check the microhardness distribution in the vertical direction. The results show that the microhardness distribution of steel tube was fully dependent on material components distribution, which verifying the usefulness of this manufacturing system to fabricate the functionally graded accessory.