The present invention relates to a manufacturing method of a sea cucumber for sushi. More specifically, the present invention relates to a manufacturing method of a sea cucumber for sushi capable of improving soaking efficiency while having optimum texture for sushi. The manufacturing method of a sea cucumber for sushi comprises: a step S1 of placing and heating a raw sea cucumber in water, removing internal organs, heating the sea cucumber again in boiling water, and cooling and drying to arrange a dried sea cucumber; a step S2 of arranging a soaking sea cucumber by repeating a process of heating the sea cucumber in boiling water, stopping heating when the water containing the sea cucumber is again boiled, and soaking while naturally cooling; and a step S3 of dipping and salting the soaking sea cucumber in a seasoning solution.본 발명은 초밥용 해삼 제조방법에 관한 것으로, 더욱 상세하게는 초밥용으로서의 최적의 식감을 가지면서 불림 효율도 개선할 수 있는 초밥용 해삼 제조방법에 관한 것이다.