PURPOSE: To manufacture easily a battery coil in which both positive and negative electrodes are opposed to each other over the circumference.

CONSTITUTION: An inside electrode material 2 to be situated inside of a coil in the case of starting to wind the coil is formed in such a way that single sided electrode materials 2a and 2b impregnated with an active material on one side are superposed back to back upon each other, and there are provided winding out shafts 1 on which an original roll of the single sided electrode materials 2a and 2b is installed. Respective delivery devices 6 and electrode cutters 7 are controlled in such a way that the innermost circumference of an electrode is composed of the single sided electrode material 2a forming the outer surface of the inside electrode material 2 and the outermost circumference of the electrode is composed of the single sided electrode material 2b forming the inner surface of the inside electrode material 2. Both prevention of wasteful impregnation with the active material and improvement of an efficiency in use of a battery content volume can be obtained by means of the betterment without wasting the existing facilities.