The present invention relates to soup using whale bones and a method for manufacturing the same and, more specifically, to soup using whale bones, which does not have strange flavor and strange odor, has the clean taste, had has the excellent flavor through a compression step and a heating step, and to a method for manufacturing the same. The method for manufacturing soup using whale bones comprises: a whale bone cutting step a primary heating step of putting 90 liters of water into 30 kg of whale bones, and heating with high heat for two hours a secondary heating step of removing water, putting 180-200 liters of water into the remaining whale bones, and sequentially putting 1 kg of ginger, 3 kg of radish, 1 kg of green onions, and 2 liters of soju, and heating with high heat for 12-24 hours to obtain meat broth a whale bone and solid removing step of removing solids after obtaining the meat broth by filtering with a sieve at 35-40 °C a meat broth filtering step of collecting only the meat broth and a storing step of vacuum packing the filtered meat broth.COPYRIGHT KIPO 2015본 발명은 고래 뼈를 이용한 곰탕 및 그의 제조방법에 관한 것으로, 보다 구체적으로는 고래 뼈를 이용하여 감압단계와 가열단계를 적용하여 이미, 이취가 없고 단백하며 맛이 우수한 고래 뼈를 이용한 곰탕 및 그의 제조방법에 관한 것이다.