The present invention discloses an inner layer, a virus filtering layer formed over the inner layer, and a virus eliminating layer formed over the virus filtering layer. The method of forming the facial mask includes the preparation of the roll to roll apparatus includes a tank to carry anti-virus solution, a substrate is driven by a driving device from one end to another end for controlling the thickness of the layer on the substrate by controlling the speed of the substrate.一種口罩,包含:裏層;病毒過濾層,配置於該裏層之上;及病毒抑制層,配置於該中層之上,抑制病毒,其中製作步驟至少包含利用轉軸至轉軸式裝置,其包含浸染槽,備置浸染溶液。浸染槽用於承載抗病毒藥劑,藉由驅動裝置,依據轉軸旋轉,牽動基材移動由一端捲至另一端,控制該轉軸轉速,控制移動速率,進而控制材料厚度。