PURPOSE: To manufacture a two piece rim, in which material loss during forming is less and crack and deformation are difficult to occur at the flange part.

CONSTITUTION: At the position corresponding to the flange 2 at the time of completion of a first process, a plate-like aluminum extruded material 4 formed into the necessary thickness is curled as cylindrical shape and end parts 6 are mutually welded to form the cylinder 8. By using dies 10, 12 at a second process, the end part of a dropping part side is pressed toward the inside of the cylinder 8 to form the cylinder 8 having an annular plate 14. In a third process, the cylinder 8 having the annular plate 14 is fitted to a die 16, and a spinning work is applied by using the annular plate 14 as the starting point to finish the desired shape rim.