To combine processes appropriate for respective metal characteristics and to enable sharp polishing of the edges of trough sections up to parts of cemented carbide tips, in manufacturing a tip saw where the trough sections and crest sections are alternately formed on the outer periphery of a disk-like material and the cemented carbide tips are buried in the crest sections.

A disk-like steel plate 10 is punched to form the trough sections 3 and tip buried sections 50, then pressed by a pair of rollers, and returned mechanically. The steel plate 10 is thermally treated to have a hardness of about HRC45, and then trough edges 31 are formed in the trough sections 3. Next, both surfaces of the tip saw body 1 are polished flatly, and the cemented carbide tips 5 are buried in the tip buried sections 50 by welding. Then, a wax lump 6 is removed by sand blast work, and simultaneously a bent peripheral edge 34 is polished sharply.