A set-up method for setting up a first set-up portion in a lower part of one knitted fabric and a second set-up portion in a lower part of another knitted fabric by a flat knitting machine that includes at least a front and a back needle bed (F, B), and a set-up bed with a plurality of set-up needles, the method being characterized by the steps for: a: knitting a first row of hooked stitches and a second row of hooked stitches that serve as rows of hooked stitches of the first set-up portion and then knitting a third row of hooked stitches and a fourth row of hooked stitches that serve as rows of hooked stitches of the second set-up portion, and intersecting a first set-up yarn of the first row of hooked stitches with a second set-up yarn of the second row of hooked stitches between the front and back needle beds (F, B) and intersecting a third set-up yarn of the third row of hooked stitches with a fourth set-up yarn of the fourth row of hooked stitches between the front and back needle beds (F, B) wherein each of the rows of hooked stitches (10,12,14,16) is spanned between the front and back needle beds (F, B); b: causing the set-up needles to hold intersections between the first set-up yarn of the first row of hooked stitches and the second set-up yarn of the second row of hooked stitches and causing the set-up needles to hold intersections between the third set-up yarn of the third row of hooked stitches and the fourth set-up yarn of the fourth row of hooked stitches; c: removing hooked stitches of the third row of hooked stitches and the fourth row of hooked stitches that are positioned on one needle bed from this needle bed, and maintaining the remaining hooked stitches that are positioned on the other needle bed; d: removing hooked stitches of the first row of hooked stitches and the second row of hooked stitches that are positioned on the other needle bed from this needle bed, and maintaining the remaining hooked stitches that are positioned on the one needle bed; and e: knitting stitches of the first set-up portion on the hooked stitches of the first row of hooked stitches and the second row of hooked stitches that are positioned on the one needle bed, and knitting stitches of the second set-up portion on the hooked stitches of the third row of hooked stitches and the fourth row of hooked stitches that are positioned on the other needle bed, the steps being performed in the stated order. a: knitting a first row of hooked stitches and a second row of hooked stitches that serve as rows of hooked stitches of the first set-up portion and then knitting a third row of hooked stitches and a fourth row of hooked stitches that serve as rows of hooked stitches of the second set-up portion, and intersecting a first set-up yarn of the first row of hooked stitches with a second set-up yarn of the second row of hooked stitches between the front and back needle beds (F, B) and intersecting a third set-up yarn of the third row of hooked stitches with a fourth set-up yarn of the fourth row of hooked stitches between the front and back needle beds (F, B) wherein each of the rows of hooked stitches (10,12,14,16) is spanned between the front and back needle beds (F, B); b: causing the set-up needles to hold intersections between the first set-up yarn of the first row of hooked stitches and the second set-up yarn of the second row of hooked stitches and causing the set-up needles to hold intersections between the third set-up yarn of the third row of hooked stitches and the fourth set-up yarn of the fourth row of hooked stitches; c: removing hooked stitches of the third row of hooked stitches and the fourth row of hooked stitches that are positioned on one needle bed from this needle bed, and maintaining the remaining hooked stitches that are positioned on the other needle bed; d: removing hooked stitches of the first row of hooked stitches and the second row of hooked stitches that are positioned on the other needle bed from this needle bed, and maintaining the remaining hooked stitches that are positioned on the one needle bed; and e: knitting stitches of the first set-up portion on the hooked stitches of the first row of hooked stitches and the second row of hooked stitches that are positioned on the one needle bed, and knitting stitches of the second set-up portion on the hooked stitches of the third row of hooked stitches and the fourth row of hooked stitches that are positioned on the other needle bed, the steps being performed in the stated order.