I purchased an 870 awhile back with intentions of fixing it up it was in rough shape but I did not care as I got it cheap. Well after breaking it down scuffing it up and repainting it and polishing the bolt  I purchased the magpul SGA set for it and a new 20" desert recon barrel with rem chokes along with an ATI fluted magazine extension and new follower. Well I fully assembled it and after admiring my handi work tried to load up the magazine tube and realized it would not load completely. Curious I went to the trusty google and found that you have to remove the two dents in the tube. Well that would have been easy if I knew this before I spent all this time redoing it! My question is this which method is best the drill out method, the socket method or the dremel them flat? I figure the dremel method will leave holes like the drill method am I wrong? Thanks for all the help and here are some pics!

I have done two.  You do not have to go all the way through the metal with the drimmel tool.  That is the best way. I used sanding drum and the dent comes out with no holes. At least on the two I did.  I guess it would be possible for the dimples to be deeper in yours, but from my experience you should be fine.    I made quite a few changes to my 870.

http://i941.photobucket.com/albums/ad259/Michael_Mershon/Facebook/Profile%20Pictures/1526500_533285626779599_662242402_n.jpg

What method you use is really not important as long as you get it right and there's nothing inside the tube that can cause a shell, follower, or spring to hang up on.

If you drill or Dremel and have holes in the tube, this is a non issue since the barrel support ring will cover the holes.  Drilling is the easiest, Dremeling will work well.

If you use a socket to press the lugs out be careful not to distort the tube.
Instead of just hammering the socket in, also use a brass hammer to tap the area over the lugs using the socket as in internal "anvil".  Rest the tube on a bench block or vise anvil covered with some paper or thin cardboard to prevent marring the tube and finish.
Using a tight socket and a hammer you're essentially "forging" the lugs out.

If you know a local gunsmith who's one of the few who has a shotgun dent raiser, he can use the hydraulic tool to press the lugs out cleanly.
Brownell's also sell a hardened steel tapered rod tool to raise dents and press out the lugs.  Cost is too high for a one-time job but you could sell it after you use it.

Whatever method, you must have the inside of the tube perfectly flush where the lugs are.  Even a small amount of protrusion into the tube can cause something to hang up, and it's not unusual for things to look and feel perfect and still cause a hang-up even after you've been using the gun for some time.

Well I started with the socket method and after i got it to the point where the socket would fall in and out I wrapped it with an 80 grit sanding pad and started smoothing it out. I have it to the point where it feels smooth but there are still very small dimples  like valleys that i can not get  out but I have a feeling it will be ok because they are outwards from the tube.