PURPOSE: To make it possible to reduce as much labor to grind to apply honing as the honing applied by press forming by applying honing to a linear section simultaneously when forming a tip by a press.

CONSTITUTION: A tip A is a negative one formed in equilateral triangular shape, and on respective peripheral edges of an upper face 1 and bottom face 2 are cutting edges 3 formed. Each of cutting edges 3 has a linear section 4 and a nose section 5. To the linear section 4 and nose section 5 are honings 6 and 7 applied respectively, and the width L of the honing 6 is larger than the width (l) of the honing 7. In manufacturing the tip A, when the tip A is formed by a press, the honing 6 shall be also formed by the press simultaneously. In order to form the honing 6, the formation of the shape corresponding to the honing 6 shall be made on a die for forming the tip A.