PURPOSE: To increase the hardness of a bevel part face by using a precipitation hardening type Ni-base alloy as a material, and applying forging or rolling whereby slipped deformation is caused on the bevel part face to the material within a specified temperature range.

CONSTITUTION: A valve 3 forms a bevel part 2 integrally on the top side of a valve stem 1, and forms a face part 5 connected to a neck part 4 and made in contact with a valve seat of an internal combustion engine on the rear side of the bevel part 2. Also a precipitation hardening type Ni-base alloy is used at the bevel face part 5 as a material, and forging or rolling to produce slipped deformation is applied to the material within the temperature range of 20 to 500°C. Thus the hardness of the bevel face part 5 can be increased, it becomes difficult for impressions due to burned sludge to be given, blow by-resistance is increased, and also wear-resistance can be increased remarkably.