To provide a gas oil with a reduced sulfur content, of a low environmental burden with not more than 10 mass ppm of a sulfur content, which causes no rubber shrinkage, and also to provide a manufacturing method of the same.

The gas oil with a reduced sulfur content comprises 0-80 volume% of desulfurized kerosene base material, 10-100 volume% of a dewaxed gas oil base material and 0-60 volume% of a hydrocracked gas oil base material, and is characterized by having 10 mass ppm or less of the sulfur content.