The present invention provides a chewing gum that has a superior balance in flavor and texture as a whole while maintaining characteristics of chewing gum and can be expected to lower a manufacturing cost, and a method for manufacturing the same. A chewing gum of the present invention is manufactured by covering chocolate with a covering component containing a gum base so as to migrate oil contained in the chocolate into the covering component so that the chewing gum comprises a central part containing a chocolate-derived component and a covering part that covers the central part and contains the gum base and the oil. Selected Drawing: FIG. 2
