Witt-Burnside ring is a simultaneous generalization of the Witt ring and the Burnside ring.
If we fix the base group G finite, they form a special kind of Mackey functors, called a Tambara functor.
In this talk, we introduce how to obtain a Tambara functor from any Mackey functor,
and give an application to the construction of the Witt-Burnside ring.
Relation with the crossed Burnside ring will also be discussed.