Material handling (MH) involves "short-distance movement that usually takes place within the confines of a building such as a plant or a warehouse and between a building and a transportation agency." It can be used to create "time and place utility" through the handling, storage, and control of material, as distinct from manufacturing (i.e., fabrication and assembly operations), which creates "form utility" by changing the shape, form, and makeup of material. Hydraulic Manipulator is such a Material Handling system generally used for short distance transportation of components. In this report we see the design & development of Hydraulic Manipulator for 150 kg load lifting & conveying application. for that we studied different aspects of manipulator design and develop optimum design by using mechanical design procedure. After successful completion of the design of manipulator, various mechanical components are designed analytically and drawn using software. And further structural and circuit analysis is done by using ANSYS and fluid-sim software