The invention provides a retractable facial mask and manufacturing method thereof, in which a base layer and a retractable layer are rolled by a roller and bonded through the adhesive layer therebetween to form a facial mask. Because the elasticity of the retractable layer is greater than that of the base layer, the retractable layer can be resumed from a deformed shape to its original shape when a predetermined pulling force is applied thereto, while the base layer is deformed and extended when the predetermined pulling force is applied thereto. Furthermore, after the predetermined pulling force disappears, the base layer is formed with a plurality of wrinkles along with the retraction of the retractable layer, and space for receiving face treatment agent is thus formed between each wrinkle and the retractable layer, thereby forming the retractable facial mask in accordance with the present invention.一種可伸縮之面膜及其製作方法，係透過滾壓輪滾壓基層與伸縮層而藉由之間的黏著層黏合為面膜，由於伸縮層之彈性大於基層，伸縮層經預設拉力可由變形回復至原狀，而基層經預設拉力則變形延展，且在預設拉力消失後，基層隨伸縮層縮回而形成複數皺摺，各皺摺與伸縮層之間形成可供容納敷面劑之空間，藉此構成本發明。
