The invention provides a method for manufacturing a wearing substance with high freedom of design. The invention relates to a method for manufacturing a wearing substance (10), wherein a T shape is formed by overlapping a waist part Ws at rear part Cb of a napkin body C which integrated comprises a front part Cf for covering ventral body of a wearer, a rear part Cb for covering dorsal body of the wearer and a crotch part CP for covering crotch of the wearer. The invention has the following steps: a banded elastic sheet W capable of drawing along a length direction L is stretched along the length direction L, while transporting the elastic sheet W along the length direction L cutting off the elastic sheet W according to a predetermined length to form the waist part Ws transporting the napkin body C in such a manner that the front part Cf and the rear part Cb of the napkin body C are arranged along the length direction L and rotating the cut waist part Ws substantially to 90 DEG. to arrange the waist part Ws on the rear part Cb of the napkin body C.
