To provide a litz wire with less power consumed by heat generation if a high frequency current flows therein, and to provide its manufacturing device.

The rotational twisting direction and inclination of each layer of a litz wire formed with a plurality of layers are freely set in the procedure of a litz wire manufacturing device which has a rotational twisting plate consisting of an outer periphery element wire placement table 15, a center clustered wire placement table 16, an outer periphery element wire bobbin 17 and a center clustered wire bobbin 18.