The invention is particularly intended for cows and sheep to protect the skin of cattle, dairy products, etc. to produce words Winter in the skin by coating to protect the livestock of Merit of the breasts and nipples teoseo secondary infection in the wound, or by preventing bacteria from infecting the breast through the nipple to protect livestock from disease, as well as protection for fresh dairy products relates to a cattle skin benefit agent and a method for manufacturing the object based as to produce distilled water and sterilized by boiling the fresh water purified by an integer and then 60 ~ 70 of 70.6 weight parts of hot water to maintain the temperature of the hot water preparation prepared a step of, mixing time at least two hours in a hot-water chaesu 60 ~ 70 prepared in the preparation step before the hot water to 1 part by weight of povidone in a separate vessel 5: dilution step of diluting and povidone in a weight ratio of crospovidone 1, formulated chaesu time at least two hours of warm water 60 ~ 70 prepared in the preparation step before the hot water, 0.4 weight parts of xanthan gum in a separate vessel 35: xanthan gum weight ratio of xanthan to dilute to 1 dilution step and gum, the water povidone prepared in preparation step dilution process and xanthan gum used in the dilution step I with 6 parts by weight of the polymer coating of the hot water of the remaining 60 ~ 70 , and povidone is diluted with hot water in the povidone dilution step, 15 parts by weight of glycerol, The xanthan gum dilution step and the mixing step for blending the xanthan gum is then added to the hot water in the diluted, added to the fully closed and the combined formulation agitator in the mixing step and 7 parts by weight Ethyl alcohol added to it, and at least 24 hours and stirring step of stirring the above, the agitating step resulting in cattle by incorporating a skin benefit agent to the container packing step of packing a product, 70.6 parts by weight of water,
