TCP/IP (IPv4) protocol standard which had been used over twenty years can't handle Internet network growth in the coming future, so a new protocol standard, IPv6 or IP Next Generation (IPng) has been developed. Because the IPv6 can't be implemented directly to replace IPv4, the transition mechanisms are needed, such as Dual IP Stack, Protocol Translation, and Tunneling. The IPv6 Tunnel Broker is one of the dynamic tunneling mechanism which activated by user request. The result from the implementation of tunneling mechanism are very easy and flexible, but it has an effect on the network performance, because of IP header overhead. This paper is discussing about implementation of IPv6 Tunnel Broker for Linux Operating System, and the effect in network performance for FTP and ICMP packet.