Tubular structures of the hydrogel are used in a variety of applications such as delivering nutrient supplies for 3D cell culturing. The wall thickness of the tube determines the delivery rate. In this study, we used the coaxial extrusion process to fabricate tubular structures with varying wall thicknesses using a thermal-crosslinking hydrogel, gellan gum (GG). The objectives of this study are to investigate the thermal extrusion process of GG to form tubular structures, the range of achievable wall thickness, and a possibility to form tubular structures with closed ends to encapsulate fluid or drug inside the tube. The wall thickness is controlled by changing the relative flow velocity of the inner needle (phosphate-buffered saline, PBS) to the outer needle, while keeping the velocity of outer needles (GG) constant. Two pairs of coaxial needles were used which are 18-12 gauge (G) and 20-12G. The controllable wall thickness ranges from 0.618 mm (100% relative velocity) to 0.499 mm (250%) for 18-12G and from 0.77 mm (80%) to 0.69 (200%) for 20-12G. Encapsulation is possible in a smaller range of flow velocities in both needle combinations. A finite element model was developed to estimate the temperature distribution and the wall thickness. The model is found to be accurate. The dynamic viscosity of GG determines the pressure equilibrium and the range of achievable wall thickness. Changing the inner needle size or the flow velocity both affect the heat exchange and thus the temperature-dependent dynamic viscosity.