A non-aqueous electrolyte cell in which the cell capacity is improved and positioning accuracy of external terminals is assured. A unit cell is housed in an exterior packaging material of a laminated film and encapsulated on heat sealing. To elongated positive and negative electrodes of the unit cell are electrically connected electrode terminal leads which are exposed to outside of the exterior packaging material as the leads are surrounded by heat fused portions. The unit cell is a wound assembly of the positive and negative electrodes each of which is includes of a current collector carrying a layer of an active material. The electrode terminal leads are mounted on the current collectors of the positive and negative electrodes in the vicinity of the innermost turn of the wound assembly. In manufacturing the unit cell, the positions of the electrode terminal leads are detected and positioned with respect to the flat winding arbor. The positive and negative electrodes then are wound on the winding arbor.