The invention provides a manufacture method of a tea extracting solution, the flavor of the tea extracting solution is prevented from being limited, bitter taste is low, and the original flavor of tea is abundant. Under the existence of an adsorbent of tea, tea is extracted and processed by an enzyme solution with tannin decomposition activity, and a tea extracting solution in which the bitter taste is low, and the original flavor of tea is abundant due to catechinic acid and the like is obtained.