PURPOSE: To raise efficiency in saw tooth cutting and obtain uniform machining of all teeth, by machining at the same time the cutting edges and back edges of adjacent two saw teeth always with the peripheral section of one cutting wheel.

CONSTITUTION: The tooth of a crosscut saw consists of cutting edge 4, back edge 5, and top edge 9, the three edges, and adjacent teeth have the same structure but are in opposite relation, front and back alternating. The machining process for saw teeth consists of two cuttings, the cutting of the cutting edges and back edges and the cutting of top edges. A cutting wheel 2 with a V-shaped tapered periphery faces forms into a saw material 3 a cutting edge 4 and a back edge 5 in every other tooth positions, then the material 3 is turned around and edges 4 and 5 are formed in the length of the material 3. Next, top edges 9 are formed on edges 4 and 5 by a top edge machining device.