Place a slip knot on the 40" needle. Onto the left needle cast on 120 sts using the backwards loop method (sometimes called the simple cast on or "e" loop). Turn this cast on 180 degrees on the needle so the bottom of the original cast on is now at the top. Pick up sts, from back to front, into what was the bottom of each of the loops. This is easier to do if you push the loops onto the cable part of the needle. Do not use the working yarn. Just go into the loop from back to front and put it on the needle. The right needle will be working to the left and the needles will become fused together. (see illustration) The cable part of the needle will double around itself. You will have a total of 240 sts now. Place a marker to indicate beginning and end of rnd. The mobius is worked from the center outward.

Rnd 1: Turn the work around so the working yarn is coming from the right needle. Knit until you come to the slip knot. Knit the slip knot. From here on the sts will be twisted at the base. You must take each st off and turn it around to the correct orientation (right leg of the stitch presenting itself on the front of the needle) and then knit it. This cannot be accomplished by knitting into the back of the st. Each one must be untwisted manually. After this first rnd all the stitches will be in the correct position to work them conventionally.