A process for making a tubular knitted item (1) comprising the steps of: programming a circular knitting machine defining a tubular knitted item (1) to be manufactured, extending longitudinally between a first opening (A) and a second opening (B) and consisting of a plurality of knitted courses in succession; defining a turning position (4), which divides the tubular item into a first fabric (5) and a second fabric (6), wherein the tubular item is configured for being manipulated so as to be at least partially turned over itself, by folding it in the turning position so that the second fabric overlaps the first fabric in order to obtain a double fabric upper (T); defining a tip portion (11) of the first fabric (10), comprising a certain number of knitted courses and consisting of a knitting bulge ending with the first opening, and a tip portion (21) of the second fabric (20), comprising a certain number of knitted courses and consisting of a respective knitting bulge ending with the second opening. The first opening and the second opening, as a result of the bulges of the tip portion of the first fabric and of the tip portion of the second fabric, is positioned, in the double fabric upper, on the bottom (F) of the upper, which receives a user's foot plant resting thereon. The bottom (F) of the upper exhibits a knitting continuity and is without through openings or holes between the inside and the outside of the bottom itself, despite the presence of the first opening and of the second opening.