To process, at high speed, a thick and large tape into a thin narrow tape by rolling the material with a pair of rolls installed in parallel to the moving direction of the material by moving reciprocally in a right angle direction against the moving direction of the material.

When a shaft 17 of a flywheel 16 is turned in the direction of an arrow 29, connecting rods 15 and 15a are pushed out in the direction of arrow 30, 30 via a disk 18, and carriages 13 and 13a move in the direction of arrows 32, 32, or 33, 33. When the carriages 13 and 13a move in the direction of the arrows 32, 32, large gears 28 and 28a are turned in the direction of arrow 36, 36a, and coaxial rolls 2 and 2a are also turned in the same direction to roll a rolling material 14 in the width direction. If the connecting rods 15 and 15a move in the opposite direction, the large gear 28a is turned in the reverse direction, and the rolls 2 and 2a are turned in the direction reverse to the previous turning to carry out return-rolling. Thus the tape can be rolled uniformly in the width direction through the reciprocating motion of the rolls 2 and 2a.