Anodic aluminum oxide (AAO) nano-templates are used in many fields of nanotechnology, particularly for use in creation of nanowires and nanotubes. In this research, the method for fabricating AAO nano-templates in two different electrolyte solutions (sulfuric acid and oxalic acid) via two step anodization procedure is presented. The influence of parameters related to both anodization steps such as the electrolyte, solution temperature, voltage and time on the pore size, porous distance and pore density was investigated. Scanning electron microscopy (SEM) images of the nano-templates also pointed out the effectiveness of this anodization method. The synthesis of carbon nanostructures from a polymeric precursor such as epoxy via fully filling the nanoporous AAO templates is reported. The prepared nanowires and nanotubes have been characterized by transmission electron microscopy (TEM), Raman spectroscopy and SEM. The results show the typical morphology and properties of multi wall carbon nanotubes and other nanostructures.