PURPOSE: To enable tape tension to be set at a low value even though the braking force of a pad holder is set a high value, by arranging between a tape pad and a taping portion a plurality of accumulator rollers in opposite to each others.

CONSTITUTION: A tape 20a paid off from a tape pad 20 runds in a zig-zag line through accumulator rollers 28, 28' of an accumulator device 22 and then runs around a final roller 24 and through a terminal detector 40 so as to be attached to a wire 1 which passes through a wire feed passage in a hollow shaft 16. With this arrangement, rotation of the hollow shaft 16 during the wire 1 running causes a pad holder 18 to revolve both round the hollow shaft 16 and on its axis so that the tape 20a is spirally wrapped around the wire 1. At this stage the tension of the tape 20a is set at a low value through the accumulator device 33, although the tape 20a is paid off from the tape pad 20 under a high initial tension set by a brake. Thereby, fluctuations in tension and in winding pitch at a start and a stop of the taping machine is prevented. Simultaneously, breakage of the tape is also prevented.