The purpose of this study is to analyze the production and sale of skis at the time when skiing was introduced into Japan. The historical documents examined in this paper were newspapers in those days and "Ski Teikahyo", which was a price Iist published by Tanaka Ironworks. The findings of this study are as follows: Lerch, T. E. first taught how to use skis in Japan. Since skiing encouraged by the Thirteenth Division met the needs of the people living in the snow country, the interest in skiing rapidly increased. Obviously, the supply of skiing equipment was indispensable to the spreading of skiing. Regarding Tanaka Ironworks as a suitable factory where equipment could be produced, the Thirteenth Division soon began to teach Tanaka Ironworks how to produce it. To extend its sales, Tanaka Ironworks advertised in newspapers. Tanaka Ironworks also presented skis to some members of the royal family. They eventually got the patent of making skiing equipment. As a result, Tanaka Ironworks became well-known. Tanaka Ironworks also became a manufacture attached to the Etushin Ski Club. The Ironworks also had agents in Takada, Nagaoka, Yamagata, Akita, Otaru, and Asahikawa, thus establishing the system of equipment supply to be widely existent in the northern part of Japan. Consequently, the Thirteenth Division not only tried hard to spread the art of skiing all over the snow country, but also fostered the Tanaka Ironworks, which remained a major supplier of skiing equipment there-after.