The present invention discloses a method for manufacturing twice- removing ice. The method includes injecting liquid of the ingredients of ice to multiple molding containers of a first mold, and covering a second mold disposed multiple parts of tapered cylinders with the first mold to form a mold set, so that the multiple parts of tapered cylinders are embedded respectively to the multiple parts of molding containers, and forming an accommodating space which accommodates the liquid of the ingredients of ice therebetween, and freezing the liquid of the ingredients of ice, and heating the first mold, to isolate the first mold, and heating the second mold, to isolate the freezing liquid of ingredients of the ice from the second mold, so that an ice with a tapered hollow structure is manufactured. In addition, the present invention also discloses a device of molding twice-removing ice applied by the method for manufacturing twice-removing ice and an ice merchandise manufactured by the same.本發明係揭露一種二次脫模冰品製造方法,其包含注入冰品原料液至第一模具的複數個成型容槽中;蓋合設置有複數個錐狀柱體部的第二模具與第一模具,以形成模具組,使複數個錐狀柱體部分別崁入複數個成型容槽中,並在其之間形成容置冰品原料液的容置空間;結凍冰品原料液;加熱第一模具,使第一模具脫離;以及加熱第二模具,使結凍的冰品原料液與第二模具脫離,而製成具有錐狀中空結構之冰品。此外,本發明還揭露以此二次脫模冰品製造方法所應用的二次脫模冰品成型裝置及製成的冰品商品。S1~S5‧‧‧步驟