The present invention relates to allulose syrup and a method of preparing the same, and more specifically, to allulose syrup which contains a viscosity adjusting agent and a dispersing agent and has a proper viscosity range, and a method of preparing the same. The present invention provides a sugar syrup composition with a specific viscosity range and high dispersing ability of the viscosity adjusting agent, so that the composition can be applied to foods, food additives, beverages, or beverage additives.본 발명은 알룰로스 시럽 및 이의 제조방법에 관한 것으로서, 더욱 자세하게는 점도 조절제 및 분산제를 포함하는 적정 점도범위를 갖는 알룰로스 시럽 및 이의 제조방법에 관한 것이다.