PROBLEM TO BE SOLVED: To provide a manufacturing method of a gel with dispersed cells for manufacturing a cell dispersed gel, which has flowability before transplantation but can be fixed at a transplanted location with lacking flowability after transplantation, by using a non-organism derived material having biocompatibility and no endotoxin and hardly generating allergic reactions as a scaffold material for cells, and a cell dispersed gel manufactured by the manufacturing method.SOLUTION: There are provided a manufacturing method of a gel with dispersed cells including a first process of mixing an acidic aqueous solution containing at least one active esterified polysaccharide selected from a group consisting of active esterified dextran, pullulan and dextrin with an alkali aqueous solution to prepare a mixture and a second process of mixing cells with the mixture before completion of gelatinization of the prepared mixture to prepare a cell mixture, and a cell dispersed gel manufactured by the manufacturing method.