To easily form a Buddhist image statue for accompanying a corpse at a low cost for comforting mental agony of a bereaved family at encoffining the corpse by forming the statue of a wax material and by covering a gold or silver surface finishing layer with a surface section of a statue main body.

In a Buddhist image statue 1 for accompanying a corpse, a surface finishing layer 3 covered with powdered gold is provided on a surface section of a Buddhist image statue main body 2 which comprises a Kannon statue made of a wax material and is about 25 cm tall. A core member 4 for a candle made of cotton yarn extending from a head section 2b to a chest section 2c is provided vertically buried through a neck section 2a of the Buddhist image statue main body 2 to protect from folding the head section 2b. This Buddhist image statue 1 is formed as the same way as a manufacture of candles in such a way that the wax material is poured into a metal mold in a melting condition, the core member 4 is inserted therein to cool and hardened the wax material to obtain the Buddhist image statue main body 2, ground coating is treated, and a paint including the powdered gold (generally powdered bronze of gold color) is coated to form the surface finishing layer.