A dummy member is covered with a sheet member in a manner to keep one side of
the
sheet member in contact with the dummy member retaining a plurality of permanent
magnets in a manner that any pair of adjoining magnets are opposite in polarity.
A plurality of permanent magnets are supplied to the other side of the sheet member
conforming to the dummy member so as to be magnetically attracted by the permanent
magnets of the dummy member whereby the therapeutic permanent magnets are positioned
at predetermined places on the other side of the sheet member. Subsequently, the
therapeutic permanent magnets arranged on the other side of the sheet member are
fixed to the sheet member.