The present invention relates to a method for producing a low sugar macaroon. The method comprises the steps of: producing a meringue by whipping 80 to 85 parts by weight of egg white and by mixing 60 to 65 parts by weight of the whipped egg white for a plurality of divided times producing dough paste by mixing the meringue with 100 parts by weight of almond powder and 135 to 140 parts by weight of powder sugar preparing a pair of macaroon covers by producing the dough paste into a predetermined shape, by drying the dough paste at room temperature, and by baking the dough paste in an oven preheated at a predetermined temperature preparing sugar substitutive powder by cutting a sugar substitute into a predetermined size, by drying the sugar substitute, and by pulverizing the dried sugar substitute producing sanding cream by mixing 75 parts by weight of sugar with 65 to 70 parts by weight of egg yolk and 110 to 115 parts by weight of a whole egg, by whipping a mixture by double boiling fire, and by mixing syrup produced by mixing and boiling sugar and refined water preparing low sugar sanding cream by mixing the sanding cream with 30 to 40 parts by weight of the sugar substitutive powder and completing a macaroon by coating a predetermined amount of the low sugar sanding cream on any one side of the macaroon covers and by covering the other side of the macaroon covers. An ingredient which uses a maximally controlled amount of sugar contained when a macaroon is produced but still replaces sugar to exhibit a sweet taste is used, so the sweet taste of a macaroon is intactly maintained. Accordingly, sweet, soft, and healthful macaroon can be produced.COPYRIGHT KIPO 2016본 발명은 저당분 마카롱 제조방법에 관한 것으로서, 달걀흰자 80 내지 85 중량부를 휘핑한 후 상기 휘핑된 달갈흰자에 설탕 60 내지 65 중량부를 복수 회에 나누어 혼합하여 머랭을 제조하는 단계와, 상기 머랭에 아몬드 분말 100중량부와 분당 135 내지 140중량부를 혼합하여 반죽 페이스트를 제조하는 단계와, 상기 반죽 페이스트를 일정 형상으로 형성하고 실온에서 건조시킨 후 미리 일정온도로 예열된 오븐에서 일정시간 구워서 한 쌍의 마카롱 꼬끄를 준비하는 단계와, 설탕대체재를 일정 크기로 절단하고 건조시킨 후, 건조된 설탕대체재를 분쇄하여 설
