To obtain and reuse a highly active and useful adsorption substance for environmental conservation by reactivating the adsorption ability of a porous substance to which oils and fats to be objects of disposal are adsorbed and transforming the oils and fats into the carbon having adsorption activity.

In a manufacturing method for the adsorption substance, the porous inorganic material by which the oils and fats are adsorbed or which is impregnated with the oils and fats is burned at 300-800°C under the oxidative atmosphere and the oils and fats are carbonized to manufacture a highly active carbon carrying porous inorganic adsorption substance. Zeolite, bentonite, activated clay and the like are favorably used as the porous inorganic material and air or air with oxygen decreased is used as the oxidative atmosphere.