A method for manufacturing soap mask and the structure thereof, which comprises the following steps: emulsifying a solid soap to form a soap dressing, applying the soap dressing on the user’s skin, standing the soap dressing for a certain time so as to make one surface of the dressing absorbed by the user’s skin and the other surface of the dressing dried to form a solid mask structure, such a method is simple and can reduce the production cost. Moreover, the emulsified dressing can achieve the best absorbing effect, and the mask can be removed completely by cleaning, which can reduce the unnecessary waste and achieve the object of skin care.本發明提供一種皂面膜製法及其結構,主要是透過固態皂體乳化成為敷料塗佈於使用者肌膚,接著使敷料靜置而令一面的成份受肌膚吸收,另一面則能乾燥使整體成為固化的面膜結構,製造方法簡單,且只要使用一個固態皂體就能製成多數面膜,不需分別包裝,降低使用及生產成本;且於使用時透過乳化後的敷料塗佈於肌膚,能達到最佳的服貼吸收效果,而只要以清洗的方式就能完全去除面膜結構,減少不必要的廢棄物產生,且使用後同時能同時達清潔、滋潤及保養之效。20‧‧‧皂面膜結構21‧‧‧皂敷料主層22‧‧‧吸收層23‧‧‧乾燥表層S‧‧‧肌膚