To provide a cutting method for easily forming a spectacle hole W in a short time.

This cutting method relates to cutting of the spectacle hole W that two first hole A and second hole B are overlapped to be eccentric by a prescribed distance e. This cutting device is provided with a drill 2 with a guide constituted by integrally rotatably mounting a drill head 6 on a rotating inner boring bar 5 and connecting a cross-sectional crescent-shaped hole guide 7 relatively rotatably supported on an outer periphery of the drill head 6 to a non-rotating outer boring bar 6 which is fitted to the inner boring bar 5 and is axially movable integrally with the inner boring bar 5. After cutting the first hole A in a material M to be cut, the second hole B is cut by the drill head 6, while a hole guide 7 of the drill 2 with the guide is fitted in the first hole A and is slid and guided along the first hole A.