The invention is directed to a method for producing a material roll for use in a process including unwinding a long sheet material from a roll of the long sheet material, wherein the long sheet material includes an optical film, a pressure-sensitive adhesive layer and a release film laminated in this order, and the optical film includes a polarizing plate, cutting at least the optical film to form an optical film having a specific length, and then bonding the optical film to a surface of a rectangular optical display unit, while feeding the optical film, the method comprising the steps of: lengthwise slitting a long material having a longitudinal direction parallel to an absorption axis of the polarizing plate, so that a long sheet material having a width corresponding to a short or long side of the optical display unit is obtained; and winding the long sheet material into a roll.