The present invention relates to an abalone soy sauce and a method for manufacturing the same. According to the present invention, elastic meat is formed as a result of abalone boiling, and thus an improved mouthfeel can be provided. In addition, safe intake is available with harmful bacteria such as colon bacillus killed. Furthermore, the abalone soy sauce can be eaten in a fresh state at all times because the abalone and the sauce are prepared such that they can be individually stored and only a necessary amount of the abalone is dipped in the sauce and ripened in advance before the abalone soy sauce is eaten. Moreover, the sauce can be provided in a clean state and without floating matter because the sauce is prepared with auxiliary materials that may generate floating matter during the preparation of the sauce wrapped in a yam cloth and nutritional ingredients brewed in water and soy sauce. Because whole pepper and licorice are added as the auxiliary materials, the fishy taste and smell of the abalone can be removed and preference for the abalone soy sauce as a whole can be increased. The abalone soy sauce manufacturing method according to the present invention includes: an abalone washing step of sorting and washing with water a collected fresh abalone an abalone boiling step of boiling the abalone in a steamer after the washing in the abalone washing step an abalone cooling step of performing rapid cooling on the abalone in cold water after the boiling in the abalone boiling step a sauce preparation step of preparing a sauce to be mixed with the abalone a dipping and ripening step of dipping the abalone in the sauce prepared in the sauce preparation step after the abalone cooling step and ripening the abalone and a skin and intestine removal step of removing the skin and intestines of the abalone ripened in the dipping and ripening step.본 발명은 전복장 및 그의 제조방법에 관한 것으로서 전복을 자숙하여 탄력있는 육질을 형성함으로써 식감이 향상되고, 대장균과 같은 유해 세균을 살균하여 안심하고 섭취할 수 있으며, 전복과 소스가 각각 따로 보관이 가능하도록 준
