A method of manufacturing an axial gap type permanent magnet rotating machine, the rotating machine comprising: a rotating shaft; at least two rotors each comprising a rotary table and permanent magnets, said rotary table comprising a through hole and slots, wherein said through hole is located at a center of the rotary table so as to accept a rotating shaft; and said slots are formed at least in a region of the rotary table where permanent magnets are arranged so as to extend radially around the through hole to the circumferential surface of the rotary table, said permanent magnets being mounted on a slot-forming surface of the rotary table; the rotors being spaced apart in an axial direction of the rotating shaft, being arranged so that the slot-forming surfaces face to each other, and being rotatable together with the rotating shaft; a spacer for holding each gap formed by the at least two rotors; and a stator comprising a fixed table and coils supported by the fixed table, said stator being disposed in each gap formed by the at least two rotors, and being separated from the rotating shaft, the method comprising the steps of: forming a gap between rotary tables of the at least two rotors by oppositely disposing the at least two rotors via the spacer; assembling the rotors by inserting the permanent magnets in slots in each rotary table from a circumferential surface of the rotary table toward a center of rotation after oppositely disposing the at least two rotors; and securing the permanent magnets to the rotary table, said assembling step comprising the steps of: inserting half of the magnetic objects to be magnetized in the same polarity with the magnetic objects being unmagnetized; magnetizing the magnetic objects together with the rotor in a lump; and subsequently inserting the other half of the magnetic objects having the opposite polarity. a rotating shaft; at least two rotors each comprising a rotary table and permanent magnets, said rotary table comprising a through hole and slots, wherein said through hole is located at a center of the rotary table so as to accept a rotating shaft; and said slots are formed at least in a region of the rotary table where permanent magnets are arranged so as to extend radially around the through hole to the circumferential surface of the rotary table, said permanent magnets being mounted on a slot-forming surface of the rotary table; the rotors being spaced apart in an axial direction of the rotating shaft, being arranged so that the slot-forming surfaces face to each other, and being rotatable together with the rotating shaft; a spacer for holding each gap formed by the at least two rotors; and a stator comprising a fixed table and coils supported by the fixed table, said stator being disposed in each gap formed by the at least two rotors, and being separated from the rotating shaft, the method comprising the steps of: forming a gap between rotary tables of the at least two rotors by oppositely disposing the at least two rotors via the spacer; assembling the rotors by inserting the permanent magnets in slots in each rotary table from a circumferential surface of the rotary table toward a center of rotation after oppositely disposing the at least two rotors; and securing the permanent magnets to the rotary table, forming a gap between rotary tables of the at least two rotors by oppositely disposing the at least two rotors via the spacer; assembling the rotors by inserting the permanent magnets in slots in each rotary table from a circumferential surface of the rotary table toward a center of rotation after oppositely disposing the at least two rotors; and securing the permanent magnets to the rotary table, said assembling step comprising the steps of: inserting half of the magnetic objects to be magnetized in the same polarity with the magnetic objects being unmagnetized; magnetizing the magnetic objects together with the rotor in a lump; and subsequently inserting the other half of the magnetic objects having the opposite polarity. inserting half of the magnetic objects to be magnetized in the same polarity with the magnetic objects being unmagnetized; magnetizing the magnetic objects together with the rotor in a lump; and subsequently inserting the other half of the magnetic objects having the opposite polarity.