PURPOSE: To facilitate manufacture by superposing an inner cylinder and an outer cylinder, in which cylinders in which a plurality of coil stand sheets are arranged are twisted in the clockwise direction and the counterclockwise direction, in two layers, coating parts of the end sections of the cylinders with a heat-resistant insulator and dipping the remainder in a solder molten metal.

CONSTITUTION: A plurality of coil strand sheets 2 are disposed in parallel, thus forming a cylinder. A slight difference is shaped between the diameters of one cylinder and the other one so as to be precisely superposed, and the cylinders are twisted in the clockwise direction and the counterclockwise direction, and stacked in two layers, thus forming a wave winding coil A. Masks 6 extending over corresponding inner cylinder and outer cylinder at the end sections of the coil A are stuck, and sections 8 except the masks are coated with a heat-resistant insulator. The masks 6 are removed, the coil A is dipped in a solder molten metal, and the mask sections 6 are connected electrically by solder. Accordingly, the process of soldering is simplified, thus improving productivity.