To realize a method for manufacturing a hub unit bearing capable of increasing the processing efficiency of a staking portion. An axial inner end portion of a hub ring 22 is processed into a staking portion 26 by rotating a die 31 around a reference axis C in a state in which the die 31 having a rotation axis α inclined with respect to the reference axis C is pressed against the axial inner end portion of the hub ring 22 under a condition that the hub ring 22 is disposed so that a center axis of the hub ring 22 is coaxial or parallel to the reference axis C and the hub ring 22 is supported to be radially movable.