PURPOSE: To shorten the time required for forming saw teeth and form uniform trough part by etching the trough shape forming parts of a saw body then forming troughs by means of a grinding tool and set filling the saw tooth shapes.

CONSTITUTION: A saw body 1 is coated with a corrosion-resistant film 4 by leaving the trough shape forming parts 3 between saw tooth shape forming parts 2, and the exposed trough shape forming parts 3 are chemically etched or electrolytically etched to remove the trough shape forming parts 3, or the thickness of the trough shape forming parts 3 is made thinner than the thickness of the the saw tooth shape forming parts 2. After the saw tooth shapes 2' are thereby formed to the saw tooth shape forming parts 2, the corrosion-resistant film of the saw body 1 is peeled. Thence, a grinding tool for set filling is cut into the trough shape forming parts 3 to remove the residual trough shape forming parts 3 and form the troughs 3', and at the same time to make set filling for edging the saw tooth shapes 2', thereby forming saw tooth to the saw body 1. the set filling time is reduced and the consumption of the grinding tool is decreased by this method.