Abstract: A method for manufacturing electrical components of the energy-accumulating electrostatic or electrochemical type, consisting in winding at least two layers of a film on a support made of an electrically nonconducting material that has a substantially polygonal cross-section, by providing a preset number of film turns until a predefined thickness is reached, and forming a first layer; arranging respective spacers at the corners of the polygon in which the contour of the wound film is inscribed; and winding more turns of film around the first layer and around the spacers inserted at the corners, to form a second layer. A machine by means of which the method is performed comprises a rotatingly mounted frame on which the support is fixed for winding of the layer of film.