A kind or warm sensation recovery lotion and a method for manufacturing the same are revealed. Firstly mix a warming agent derived from vanillyl butyl ether (VBE) and a surface active agent derived from hydrogenated castor oil, zingiber officinale (ginger) root extract and plant extracts. Then add water as a solvent, mix and stir the solution to form the lotion. Thereby a connection between a function group of VBE causing a warm sensation and a sensory receptor for heat on cell membrane of a human nerve cell results in a warming effect on the skin. Moreover, the skin is recovered and moisturized by the plant extracts so that users have warming sensation and comfortable feelings.