PURPOSE: To construct a saw element having strong and tough teeth excellent in anti-abrasiveness, wherein the hardness is highest at the tip, by preparing a work of steel band having a cross-section approx. in a dovetail form, in which one side edge enlarges outward in an inverted trapezoidal profile to provide a larger thickness, punching this steel band into saw-teeth alongside the named side edge of the thick part, and thereupon performing a heat treatment.

CONSTITUTION: A work of steel band having an approx. dovetail profile is prepared consisting of a base 2 and a side edge where the tooth tip is formed, in which the names side edge enlarges outward in an inverted trapezoidal cross- section to provide a larger thickness, and this work is punched off into the form of saw-teeth alongside the side edge having larger thickness to yield a saw 1 equipped with teeth 3 wherein the corners of each tooth tip 4 protrude to both sides of the base 2. The teeth are tempered perfectly to accomplish a woodworking saw having sufficient antio-abrasiveness and durability. According to this configuration, the corners of the tooth tip 4 as protruding to both sides exert the setting effect, and further the acute crests can cut the object material very precisely and sharply.