Abstract: The needle unit is particularly adapted for use in acupuncture treatments and consists of a flexible needle member formed with a pointed end portion having an angle of about four degrees relative to the longitudinal axis of the needle. The angle is formed by axially advancing the needle transversely of the axis of a rotatable forming or grinding tool. A tubular handle member is mounted about the opposite end portion of the needle member with the outer end thereof substantially flush with the corresponding end face of the needle member. The handle member is rigidly secured to the needle member by the application of a silver solder about the needle at opposite ends of the handle member.