Abstract: 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.