A razor blade. Just cut out your band by hand, put it in an eppendorf and dissolve the gel according to your needs. If you mean how to dissolve the gel, look at the manufacturing instructions, but acids, bases, peroxide, and other solvents commonly work.
To extract the protein band from SDS PAGE, you have to do trypsin in-gel digestion of protein after cutting the protein bands. There is no protocol of dissolving the gel.