PURPOSE: To absorb and retain ink sufficiently for a block and carry out printing efficiently by sticking a foamed resin plate of open cell on a base, forming an image on the foamed resin plate, cutting out unnecessary sections and processing.

CONSTITUTION: A cutter is operated in compliance with an image memorized preliminarily, and letters are cut up and unnecessary sections are cut out. The cutting is carried out in the tapered shape getting narrower in the width as it moves downward, and the cutting reaches finally a bonding agent layer 2 below, and the cut sections can be peeled off a base 1 easily by the arrangement. In the cutting of unnecessary sections, the block is heat treated and its bonding material 2 is cured and bonded firmly. Ink 4 is absorbed and retained onto a foamed resin plate 3 forming the block.