Provided is a method of manufacturing an elbow, including: a first cutting step of cutting a material by relatively moving a cutting section of a cutting tool, which is formed of at least a part of a substantially spherical shape, along an inner side surface of the elbow to be finished in a direction from a first end surface to a second end surface of the material; and a second cutting step of cutting the material by relatively moving the cutting section along the inner side surface of the elbow to be finished in a direction from the second end surface to the first end surface of the material.