PURPOSE: To provide a desired heat accumulator or heat exchanger without generating a cutting layer by winding an extra fine wire rod woven fabric strip round a metallic wire rod woven fabric strip of an inside layer under uniform or alternating tension.

CONSTITUTION: At least a single metallic wire rod woven fabric strip is used in a single layer or plural layer shape as an inside layer 1 when manufacturing a ringed multilayer heat accumulator or heat exchanger from metallic wire woven fabric percolatable by a gaseous medium or a liquid medium. Next, a large number of layers of singular or plural extra fine wire rod woven fabric strips round this metallic wire rod woven fabric strips under uniform or alternating tension. Afterwards, a metallic wire rod woven fabric strip is wound by a single layer of plural layers round these extra fine wire rod woven fabric strips as an outside layer 2. A desired heat accumulator or heat exchanger is obtained by sintering a winding body 3 formed in this way.