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.