A conductive foil is wound into a roll to provide a roll coil, and the roll coil is cut along wire paths, whereby a flat coil with a level difference is produced. Similarly, a flat coil without a level difference is sliced from the roll coil. The flat coil with a level difference and the flat coil without a level difference are then disposed with partial overlapping, while magnet side faces of the coils become coplanar with each other, to provide a unit coil. A plurality of unit coils can be placed juxtaposed with each other, to provide a stator for a linear motor. The number of working operations is reduced significantly, and the reliability of the coil itself is improved.