When a yarn is stretched and then cut, some fibers in the yarn are broken, the rest slipped out.On the assumption that a yarn is cut due to breaking of all fibers, the breaking strength of a yarn P can be described in the following formula.P=P0/1+6R0cot2β0/t (1-1.43cot2β0w0/R0sinβ0 (1+6R0cot2β0/t)) where P0 : Breaking strength of the cut-materialsR0 : Radius at the beginning of twistβ0 : Pitch angle at the beginning of twistw0 : Width of the cut-materialst : Thickness of the cut-materials