PURPOSE: A manufacturing method of a topping salt is provided to improve sweet taste of food by mixing manufactured salt with a topping material. CONSTITUTION: Seawater is concentrated by solar distillation to manufacture salt water. The salt water is crystallized to salt. The salt is dried to contain 0.01-2% of moisture content. The dried salt is secondarily dried by direct fire. Topping material is added to the dried salt and the salt and the topping material is coupled by latent heat of the salt. The salinity of the salt water is 20-28 degree. Bay salt is added into the salt water. The mixing weight ratio of the sea water and the bay salt is 1:0.1-1. The primarily dried salt is pulverized into 5-35 mesh. The salt and the topping material is mixed into the mixing ratio of 1:1-2.5. The topping material is one or more selected from dried fruit, extract powder, and flour. [Reference numerals] (AA) Start; (BB) End; (S110) Step of manufacturing salt water by introducing seawater into a reservoir and concentrating through natural evaporation; (S120) Step of crystallizing into salt by heating the salt water; (S130) Step of primarily drying the salt; (S140) Step of secondarily drying the salt by firing the dried salt; (S150) Step of combining the salt and topping materials based on the latent heat of the slat by adding the topping materials to the secondarily dried salt본 발명의 토핑소금의 제조방법, 이에 의해 제조된 토핑소금, 토핑소금이 뿌려진 식품 및 아이스크림에 관한 것으로 해수를 저수지로 유입시킨 후 자연증발로 농축시켜 함수를 제조하는 단계, 함수를 8 내지 48시간 동안 가열하여 소금으로 결정화하는 단계, 소금의 수분함량이 0.01 내지 2%가 되도록 1차 건조하는 단계, 건조된 소금을 60 내지 100 ℃ 온도의 직화로 2차 건조하는 단계 및 2차 건조된 소금에 토핑재료를 첨가하여 소금의 잠열로 소금과 토핑재료와 결합되는 단계를 포함함으로써, 소금의 맛과 토핑재료의 맛이 결합되므로 아이스크림, 케이크, 빵, 초콜릿 또는 피자 등에 토핑용으로 사용하면 원래 식품의 단맛을 향상시킬 수 있다.