PURPOSE: To enable a TAB(Tape Automated Bonding) tape to be easily set in a short time by a method wherein a feed reel on which a spacer tape and the TAB tape are wound overlapping each other and a rewinding reel which rewinds the TAB tape fed from the feed reel are housed in a case.

CONSTITUTION: A spacer tape 2 is wound on a feed reel 3 overlapping a TAB tape 1, a gap is provided between the spacer tape 2 and the TAB tape 1 through a protrusion 7 to prevent patterns on the TAB tape 1 from coming into contact with the rear of the tape 2. The feed reel 3 on which the tapes 1 and 2 are wound is fitted to a case 8 in a freely rotatably manner, and the tapes 1 and 2 are pulled out in different directions, the end of the TAB tape 1 is fixed to a TAB tape winding reel 4 which is provided with a gear 9 at its peripheral part. The end of the spacer tape 2 is fixed to a spacer tape winding reel 5 which is provided with a gear 10 on its peripheral part engaged with the gear 9. By this setup, a TAB tape can easily be set in a short time.