The present invention relates to a powder for odor removal and a method for preparing the same, and more specifically, to a powder for odor removal and a method for preparing the same, wherein the power is put in a toilet, sink, vanity, or the like in a bathroom to generate bubbles by a reaction with water through a natural surfactant harmless to humans, thereby blocking odors emitted to the outside, purifying contaminated water by using Bacillus bacteria and phytoncide, and suppressing and removing bacteria or viruses harmful to humans, and wherein the powder is added with a flavor additive in order to be selected in consideration of a personal preference, thereby creating a pleasant and comfortable space and thus allowing a user to feel comfortable and feel fresh and relieving discomfort. A composition of the present invention is used by being put in a toilet, sink, vanity, or the like in a bathroom. According to the present invention, a surfactant reacts with water to generate bubbles, leading to a bubble layer on a surface of water, and a powder of EM fermentation bacteria containing Bacillus bacteria and the like suppresses and disinfects bacteria and viruses which are contained in the vicinity of the toilet and water and harmful to humans, thereby purifying the water. Since EM fermentation and Bacillus bacteria may adhere to a surface of the toilet and pipes, the present invention can provide an odor removing function, an anti-bacterial function, a sterilizing function, and a water purifying function for a long time.COPYRIGHT KIPO 2014[Reference numerals] (AA) Surfactant 20% (BB) Flavor additive 10% (CC) Powder of EM fermentation bacteria (containing Bacillus bacteria) 40% (DD) Phytoncide 30%본 발명은 악취제거용 분말가루 및 그 제조방법에 관한 것으로서, 더욱 구체적으로 화장실의 변기, 개수대, 세면대 등에 투입하여 인체에 무해한 천연계면활성제에 의해 물과 반응하여 거품이 발생되어 외부로 풍기는 악취를 차단하고, 바실루스균과 피톤치드에 의해 오염된 물을 정화하는 효과 및 인체에 유해나 세균, 바이러스균을 억제 및 제거하며, 개인의 취향을 고려하여 선택할 수 있도록 향첨가제를 첨가하여 쾌적하고 안락한 공간을 조성하여 사용자에게 편안함과 상쾌한 기분을 느끼도록 하며 불쾌감을