PURPOSE: To automate cutting of a tape to a prescribed size and sewing of a cylindrical material by taking out the tape through a guide surface to a holding part at a prescribed position while holding the tape, turning the holding part upside down, providing a folded state of the tape, cutting and sewing the tape in a state pressurized with a pressurizing part.

CONSTITUTION: A tape 3 taken out of a tape roll onto a guide surface 2 is held by a holding member 30 and guided to a holding part 32 fixed in an outside position at the tip of the above-mentioned guide surface 2. The above-mentioned tape 3 is then delivered to a nipping part 42 by a prescribed length and a reversing device is then operated to turn the aforementioned holding part 42 upside down so as to overlap with the tape 3 on the guide surface 2. The above- mentioned guide surface 2, together with the folded back tape 3, is subsequently moved to a conveying surface so as to provide a continuous state in which both are flush. The folded back part 53 of the tape is pressurized with a pressurizing member to cut the tape 3 to a prescribed size with a cutter 9. The tape edge part directly in a pressurized state is successively sewn with a sewing machine to afford a cylindrical material.