This research aimed to develop and evaluate flipping and sterilization machine "FSM" for poultry litter. The developed was done on the base of rotary blades by adding a steam sterilization unit. The “FSM" attached with sterilization unit was an electrical heating wire. On both side of heater case a two fans were fixed for pumping hot air to poultry litter during flipping process. To avoid a dust and impurities that can be found during operating a flipping unit a filtration system was identified. Evaluation “FSM" performance were done at laying hens farm under fluctuates experiments that included; blades revolutions “Br" (240, 480 and 960 rpm), blades depths “Bd" (5, 8 and 10 cm) and litter life periods (6, 8 and 10 months) per using and un-using sterilization process (St). The measurements included litter properties as bulk density “D", clodsize distribution “CD", mean weight diameter “MWD" and total bacterial counts (BC) CFU/g. All above parameters conducted less than three litter life from cycle period (6, 8 and 10 months). The results showed that using “FSM" reduced bulk density to 0.3 g/cm3 and the maximum percentage of particle litter size distributions of “CD" recorded 60.3% with “MWD" of < 2cm. and reducing microbial count to 105.7 CFU/g under “FSM" operating depth of 5 cm with rotating shares of 960 rpm at litter life of 10 months from cycle period and using sterilization unit.