The present invention relates to an ossuary for significantly improving an environment in which to store bones and a method of manufacturing the same, wherein a wall body on which various layers of strawboard are formed by bonding oak charcoal powder to a hemp cloth by using resin is formed inside a body and a lid; an internal wall is formed by wrapping a silk cloth colored with gardenia on the external side of the wall; and an internal lid is formed at the top of the wall body and internal wall. The ossuary, which includes a body (11) having a rectangular internal space (12) formed therein and a fixed projection (13) formed at the top therein and a lid (20) forming a fixing groove (21) adhering to the fixed projection (13), comprises: an internal wall body (40) which is installed at the wall surface and bottom of the internal space (12) and on which strawboard (43) is formed by bonding oak charcoal powder (42) having a size of 0.5-2 mm to a hemp cloth (41) closely spread with resin, wherein the internal wall body (40) is molded by wrapping a silk cloth (45) colored with gardenia on oak charcoal powder (42a) having a size of 0.5-2 mm bonded on the external side of a hemp cloth (41a) spread with resin on the external side of the strawboard (43); and an internal cover (30) which is disposed at the top of the internal wall body (40) and is molded by wrapping a silk cloth (36) colored with gardenia on the external side of oak charcoal powder (35) having a size of 0.5-2 mm bonded on a hemp cloth (34) at both sides on strawboard at the center.본 발명은 향나무를 이용하여 성형한 본체와 뚜껑의 내부에 삼베천에 송진을 이용하여 숫가루를 접착하고 마분지를 여러 층으로 형성한 벽체를 만들고, 상기 벽체의 외측으로 치자물을 들인 명주천으로 감싸서 내벽을 형성하도록 하고, 상기 벽체와 내벽의 상측으로 내부 덮개를 형성하여 유골 보관 환경을 크게 개선하는 납골함과 그 제조방법에 관한 것이다. 이러한 본 발명은 향나무를 3년간 음지에서 건조한 후 소정의 두께를 갖도록 판재를 켜서 곱게 다듬어 상측으로 돌출되는 고정 돌출부를 형성하도록 사면에서 고정하여 내부 공간이 형성되도록 본체를 형성하고, 상측으로 고정홈을 형성하는 뚜껑을 가공하는 향나무 가공단계;참나무를 준비하여 숯 가마에서 숯으로 성형하고, 분말이 되도록 가공하여 1∼2mm의 구멍을 갖는 메쉬를 통과시켜 0.5∼2mm 크기의 숯가루를 선별하는 숯가루 성형단계;삼베에 송