This embodiment discloses an apparatus and method for manufacturing a cooling sheet that has water solubility and is capable of sustaining a feeling of refreshing and cooling. The disclosed method includes the steps of preparing a roll of fabric, preparing an immersion liquid by mixing alginic acid and ammonium chloride in water at a predetermined ratio and stirring, and filling the prepared immersion liquid into an immersion tank, and then adding the fabric of the fabric roll to the immersion liquid. Immersing in, adjusting the amount of solution contained in the fabric that has passed through the immersion tank, drying the fabric with the immersion liquid, and winding the dried fabric to complete a cooling sheet fabric roll. . In addition, the disclosed device passes through a fabric roller wound with a fabric, a plurality of conveying rollers for unwinding and transporting the fabric wound on the fabric roller, an immersion tank containing an aqueous solution of alginic acid and ammonium chloride in a predetermined ratio, and the immersion tank. It includes a mangle roller for adjusting the amount of a solution of one fabric, a drying chamber for drying the fabric that has passed through the mangle roller, and a winding roller for winding the dried fabric to complete a cooling sheet fabric roll. According to this embodiment, since ammonium chloride, which is well soluble in water, is used as a cooling agent, it can be used in various products such as mask packs, cleansing tissues, sports towels, etc. that use water-soluble essences to provide a feeling of refreshing and cooling. It can prevent ammonium from remaining on the skin and improve the duration of the feeling of cold.본 실시예는 수용성을 갖고 청량감과 쿨링감을 지속시킬 수 있는 쿨링 시트 제조 장치 및 방법을 개시한다. 개시된 방법은 원단 롤을 준비하는 단계와, 물에 알긴산과 염화암모늄을 소정의 비율로 혼합한 후 교반시켜 침지액을 준비하는 단계와, 준비된 침지액을 침지조에 채운 후 원단 롤의 원단을 침지액에 침지시키는 단계와, 침지조를 거친 원단에 포함된 용액량을 조절하는 단계와, 침지액이 묻은 원단을 건조시키는 단계와, 건조된 원단을 와인딩하여 쿨링 시트 원단 롤을 완성하는 단계를 포함한다. 또한 개시된 장치는 원단이 감긴 원단