To provide a bearing device for a wheel and a method of manufacturing the same, for improving durability, by securing support rigidity to a moment load, while reducing weight and the size.

A pitch circle diameter PCDi of an inner side rolling element 3 is set in a larger diameter than a pitch circle diameter PCDo of an outer side rolling element 3, a contour shape of an outer member 2 is constituted of an annular recessed part 21 of a cross-sectional circular arc shape formed in an inner side base part of a wheel installing flange 6, a tapered surface 22 of gradually diametrically expanding toward the inner side from the annular recessed part, and an outer peripheral surface 23 of a cylindrical shape of extending to the inner side from the tapered surface 22, a fiber flow of the outer member 2 is continuously formed along the contour shape without being cut, the outer member 2 is formed of medium high carbon steel including carbon by 0.40-0.80 wt.%, and hardening processing is performed by induction hardening over the outer peripheral surface 23 via the tapered surface 22 from outside rolling travel surfaces 2a and 2b of a double row and the annular recessed part 21.