Abstract: A hole is formed in an elbow through the steps of: forming a starting hole in a material, the starting hole having an undercut remaining on a hole surface; finishing an inner diameter of the starting hole (11?3) on one end side by revolving a side cutter (II) including an arc-shaped cutting edge and having an outer diameter smaller than a finishing hole diameter while rotating the side cutter (II) in such a posture that the side cutter (II) is inclined in a predetermined direction relative to the material (12), the revolving being carried out so that the side cutter moves along a hole surface to be finished; and finishing the inner diameter of the starting hole (11?3) on another end side by revolving the side cutter (II) while rotating the side cutter (II).