To provide a forming rack which is a flat form-rolling die with which the metal flow of a plastic flow in a plastic working is reduced and which does not require additional machining such as the removal of round edge in a tooth trace in the case a gear or a rack is formed by form rolling.

Each of flat dies 3, 3 has a leading tooth part 36 and a finishing tooth part 37, slight tooth-trace crownings 21, 21 are made on the tooth traces of each rack in the leading tooth part 36 and the tooth traces of each rack of the finishing tooth part are made straight 31. When form rolling is performed with such flat dies 3, 3, the tooth traces 12, 12 of each tooth 11 of a work 10 which is form-rolled with the rack providing slight tooth-trace crownings 21, 21 in the leading tooth part 36 are form-rolled so as to form slight concave tooth traces 12, 12 and, after that, they are roll-formed into straight tooth traces 13 with the straight tooth traces 31 of each rack 3 of the finishing tooth part 37.