This report will be discussed about the final year project (PSM). This research is focused on design and development of seating or standing escalator for double storey house. Manufacturing engineering is about fundamental of CAD software, and knowledge of product design concept. Product design concept is important to produce a good product in manufacturing engineering applications. It also will touch a little bit in Quality Function Deployment (QFD), design for manufacture and assembly (DMFA) and also in virtual designs from computer aided design (CAD).