The present invention relates to a method of manufacturing a tip for preventing scratches with enhanced wear resistance and non-toxicity, and in more detail, 72% by weight of TPU (thermoplastic polyurethane), 25% by weight of magnesium sulfate, and 3% by weight of a dispersant are improved. The first process; A second process in which the material improved in the first process is added to the mixing tank and then stirred for 40 minutes to mix; A third process of putting the mixed materials into a dryer and drying them at 80° C. for 3 hours; A fourth process of injecting and injecting the dried material into an injection machine; As a result of the improved molecular aggregation of TPU and magnesium sulfate, the abrasion resistance and friction resistance of the final produced TPU cutting board are remarkably improved, and a cutting board with non-toxicity can be provided. In this regard, the present invention relates to a TPU cutting board and a method of manufacturing the same, which has enhanced abrasion resistance and is non-toxic and scratch-resistant to prevent discoloration of the cutting board surface.
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