The Mechanical Tubing Punch is designed to be able to punch holes in downhole tubing. Once the hole has been made in the tubing the punch will retract into the tool allowing the tool to be pulled from the bore. It is used to aid in the draining of fluid from the tubing when the tubing needs to be removed from the well. It can also be used as a method to allow communication between the tubing and casing for injection of chemicals or to circulate kill fluid. Another use is to allow additional productive zones to be introduced to the production string when required.