PURPOSE: To rationally set the saw teeth of a band saw or circular saw for a sharp tip.

CONSTITUTION: A saw tooth 1 is sent to and stopped in the operating range of a grinding wheel 3 conducting a composite motion of rising/falling and advancing/retreating, and the grinding wheel 3 cuts deep into the tip side (a) of a tooth back (d) and sent on a tooth throat (b) side along the tooth back (d), whereby the tooth back (d) is set. When the grinding wheel 3 cuts deep into the tooth throat (b) after setting the tooth backs the grinding wheel 3 is sent to the tip (a) side along the tooth throat (b), whereby the tooth throat (b) is polished. When the grinding wheel 3 reaches the tip (a) after the tooth throat polishing, the grinding wheel 3 is sent to the tooth back (d) side along the tip (a), whereby the tip (a) is set.