To provide a reflecting concrete block which can be manufactured simply and in which a decorative material for finely finishing surface is embedded, and its manufacturing method.

On the top surface of sheet material laid on the bottom part of a form, a fixing agent 4 is poured. After the fixing agent 4 is gelled, decorative materials 3, the exposed surfaces of which are placed below and then rolled and embedded. Next, glass beads 6, the particle size of which is smaller than that of the decorative material, are placed on the fixing agent and embedded by their own weight. After the reaction and solidification of the fixing agent, a concrete is placed in the form and demolded after being solidified. Then, by supplying water to the fixing agent 4 in order to swell and separate it. Thus, the manufacturing of a concrete block becomes easy, the surface finishing of the concrete and the decorative material 3 becomes unnecessary and finely finished state that the glass beads 6 are embedded among the decorative materials 3 is realized.