The invention discloses a rolling and ploughing-extrusion device and method for manufacturing three-dimensional internal and external finned tubes. The device comprises a rack, an adjusting pull rod mechanism, left brackets, a rotatable roller handpiece, an external fin ploughing tool and right brackets. The roller handpiece is provided with external thread roller mechanisms for forming external thread structures on the outer surfaces of metal tubes, and an internal thread roller core mechanism for forming internal thread structures on the inner surfaces of metal tubes. The external thread roller mechanisms are symmetrically distributed on the periphery of the internal thread core mechanism and form roller stations for metal tubes. When metal tubes pass through the roller stations, thread structures are formed on the inner surfaces and the outer surfaces of metal tubes under the rolling action of the external thread roller mechanisms and the internal thread core mechanism. When the device is adopted for machining heat tubes, internal fin structures and external fin structures can be formed at a time, clamping time is effectively shortened, production efficiency is improved, and production cost is lowered.