PURPOSE: A method for manufacturing abalone stock is provided to obtain the abalone stock containing less cholesterol and rich calcium and mineral and to use the abalone stock for various foods. CONSTITUTION: A method for manufacturing abalone stock comprises: a step of crushing abalone shells in a length of 2-3 cm and a width of 2-3 cm(S10)； a step of mixing the crushed abalone shells, cooking vinegar in a weight ratio of 7:3-3.5, and maturing for 1-1.2 hours(S30)； a step of taking out the abalone shells and roasting the abalone shells on a heat plate at 90-95 deg. C for 20-25 minutes(S40)； a step of putting the roasted abalone shells into a concentrating machine and concentrating for 7-8 hours to obtain an abalone concentrate(S50)； a step of cooling the abalone concentrate at room temperature for 1-1.2 hours(S60)； a step of mixing the abalone concentrate and kelp in a weight ratio of 6:4-4.5 and heating at 120-125 deg. C for 90-95 minutes(S70)； and a step of removing the kelp and cooling the liquid at room temperature for 2-3 hours to prepare the abalone stock(S80). [Reference numerals] (S10) Crushing step of crushing abalone shells； (S20) Drying step of washing and drying the crushed abalone shells； (S30) Aging step of mixing the crushed abalone shells with cooking vinegar and aging； (S40) Sintering step of taking out the abalone shells from the cooking vinegar and roasting on a hot plate of 90-95°；C； (S50) Extracting step of putting the roasted abalone shells in a concentrator and extracting abalone concentrate； (S60) First cooling step of cooling the extracted abalone concentrate at room temperature； (S70) Heating step of mixing the cooled abalone concentrate and kelp and heating at 120-125°；C； (S80) Second cooling step of cooling concentrate liquid at room temperature and preparing abalone seafood stock； (S90) Bathing step of putting the abalone seafood stock and sub-ingredients into a bathing unit and bathing；본 발명은 전복 해물 육수의 제조 방법에 관한 것으로, 이러한 방법은 전복껍질을
