To suppress bearing noise and vibrations produced in use by a structure having excellent durability, and to make rotations of a rolling bearing smooth.

An outer ring 3 structuring the rolling bearing 2 is internally fixed in an inner diameter side of a pulley 1. For manufacturing the pulley 1, coating processing is applied to the whole of the surface including the inner peripheral surface of the material, after turning machining is applied to an inner peripheral surface of material structuring the pulley 1. Then, a coating film 8 formed on the inner peripheral surface of the material is removed, and the inner diameter is finished to be specified dimensions to make the pulley 1.