To provide the manufacturing method of a make-up sponge puff with which manufacturing is made easy, feeling property and application property are made excellent, and no polishing waste is produced.

In the method of manufacturing the make-up sponge puff 1, a sponge base material 2 of a rubber or a resin material is extrusion-molded, and together with a peeling material 5 provided to both upper and lower sides, or to one or the entire face of either by sticking, by integral extrusion-molding or by coating, the sponge base material 2 is heated, vulcanized, and foamed. Then, the peeling material 5 is stripped off and, after the surface 2a having desired ruggedness 3 and air bubbles 4 is formed on the sponge base material 2, it is blanked into a prescribed shape.