Abstract: A piece of towel material is separate from a long sized towel cloth by cutting off margin portions composed of only warp yarn spaced in a predetermined interval. A plurality of comb teeth are fixedly mounted on a comb tooth fixing shaft. Each comb tooth comprises a base portion and an operative portion formed in L-shaped. the operative portion has a width corresponding to a longitudinal width of the warp yarn of the towel cloth. The comb tooth fixing shaft is positioned under the towel cloth across the longitudinal direction of the towel cloth. The comb tooth fixing shaft is rotated to permit the operative portion of the comb tooth to engage the surface of the towel cloth.