An object of the invention is to provide a novel sphingosine compound with an inhibitory activity against sphingomyelinase, and a method for producing the sphingosine compound. The novel sphingosine compound or a salt thereof according to the invention is represented by Formula (1): wherein one of R 1 and R 2 is hydrogen, and the other is a group represented by Formula (G): wherein n is 0 or 1； and R 3 is hydrogen, C 1-23 alkyl, C 3-8 cycloalkyl, C 2-6 alkenyl, C 1-6 alkoxy, C 3-8 cycloalkyloxy, phenyl, or furil.本發明之目的在於提供一種具有神經鞘磷脂酶抑制活性之新穎神經鞘胺醇化合物及其製造方法。本發明之新穎神經鞘胺醇化合物係以通式(1)表示：式中，R1及R2中一者為氫原子，另一者為基(G)；且n為0或1，R3為氫原子、C1－23烷基、C3－8環烷基、C2－6烯基、C1－6烷氧基、C3－8環烷氧基、苯基或呋喃基。
