formed in the next u2018 d3 u2019 course with left ward yarn feeding to the rear needle bed u2018 b u2019 stitches for the part 42 a of the gusset 42 are formed on the knitting needles of the positions u2018 z u2019 u2018 x u2019 in the next u2018 d4 u2019 course with right ward yarn feeding to the rear needle bed u2018 b u2019 a tuck is made on the knitting needle of the position u2018 x u2019 and a stitch for the part 42 a of the gusset 42 is formed on the knitting needle of the position u2018 z u2019 in the next u2018 d5 u2019 course with left ward yarn feeding including knitting needles of the positions u2018 i u2019 u2018 g u2019 a row of stitches for the outward side of the heel 32 and the stitches for the part 42 a of the gusset 42 are formed in the next u2018 d6 u2019 course with left ward yarn feeding to the front needle bed u2018 f u2019 a hanging stitch for linking left side is formed on the knitting needle of the position u2018 g u2019 and the row of stitches for the outward side of the heel 32 on the knitting needles.