PURPOSE: To manufacture simultaneously and easily a punching die which is excellent in shock resistance, by irradiating a high-density energy beam to both faces of a base material, forming a hardened cutting edge beltlike part, and thereafter, cutting it along its middle cutting edge forecasting line by means of wire-cut electric discharge machining.

CONSTITUTION: A locally hardened cutting edge beltlike part 12 is formed by irradiating simultaneously and locally a high-density energy beam in opposition to both faces of an alloy tool steel plate 10. Subsequently, a thin through-hole is made by a drill in an optional part except the cutting edge prearranged line positioned around the center of the hardened cutting edge beltlike part 12, a cut wire 13 is passed through this thin hole, the wire 13 is rotated around its axis, and the wire-cut electric discharge machining is executed along the cutting edge prearranged line. By a cutting line 14 cut in this way, a punch 15 and a die 16 are formed simultaneously with high accuracy. As for said punch 15 and die 16, the hardening and grinding stages are not required.