To provide a strut mount devised to reduce manufacturing cost by efficiently manufacturing an inner fitting and an outer fitting in a favorable yield rate of a material, and its manufacturing method.

This strut mount is constituted of the taper cylindrical inner fitting 1, the taper cylindrical outer fitting 2 arranged coaxially with a distance on the outer peripheral side of the inner fitting 1 and a rubber elastic body 3 interposed between the inner fitting 1 and the outer fitting 2 and to integrally connect both of the fittings to each other. The inner fitting 1 and the outer fitting 2 are formed by dividing a taper cylindrical body 20 into two by cutting it at an intermediate position in the axial direction after forming the prescribed shape taper cylindrical body 20 by rolling a sheet of a flat plate type metal plate by press working, a half taper cylindrical body 21 on the small diametrical side is made into the inner fitting 1, and a half taper cylindrical body 22 on the large diametrical side is made into the outer fitting 2.