The present invention relates to a method for manufacturing ultra-big-sized and multi-layered shaved ice and shaved ice manufactured by the same. The method includes the steps of: (a) filing a base of 20-80 parts by weight of cocoa powder, 20-50 parts by weight of sugar, 20-80 parts by weight of milk powder with respect to 100 parts by weight of milk in a shaved ice container after preparing the container (b) placing 30-50 parts by weight of red bean paste with respect to 100 parts by weight of the milk on the shaved ice after filling the shaved ice in the shaved ice container up to 60-75% of the volume of the container (c) filling the shaved ice in the shaved ice container up to 80-90% of the volume of the container, filling 10-30 parts by weight of cocoa powder, 10-20 parts by weight of sugar, and 10-30 parts by weight of milk powder, leveling and then flattening the shaved ice with a spoon after (d) making an ice tower made of the shaved ice on the shaved ice of step (c) (e) making at least one edible core, selected from hard ice cream, a cookie, a chocolate, or a rice cake, on an upper side of the ice tower (f) decorating an upper side of the shaved ice of step (c), the ice tower, and the edible core with whipping cream, sprinkling cookie powder on the whipping cream, decorating the shaved ice with cereal, corn flakes, and cookie pieces, and then drizzling chocolate syrup on the shaved ice. Therefore, the ultra-big-sized and multi-layered shaved ice with the height of 30-50 cm, which can be easily distinguished from common shaved ice, can be provided.COPYRIGHT KIPO 2015본 발명은 초대형 다층 빙수 제조방법 및 그 빙수에 관한 것으로, (a) 빙수 용기를 준비한 후, 우유 100 중량부에 대하여, 코코아 분말 20 ~ 80 중량부, 설탕 20 ~ 50 중량부 및 전지분유 분말 20 ~ 80 중량부의 베이스를 상기 빙수 용기에 충전하는 단계와 (b) 얼음가루를 상기 빙수 용기 체적의 60 ~ 75%까지 충전한 후 상기 우유 100 중량부에 대하여 팥앙금을 30 ~ 50 중량부를 상기 얼음가루 위에 올리는 단계와 (c) 얼음가루를 상기 빙수 용기 체적의 80 ~ 90%까지 충전한 후, 상기 우유 100 중량부에 대하여 코코아 분말 10 ~ 30 중량부, 설탕 10 ~ 20 중량부 및 전지분유 분말 10 ~ 30 중량부를 충전하고 상기 얼음가루를 숟가락으로 편평하게 높낮이를 맞추