Embodiments relate to a waterproof silicone emulsion, a waterproof board exhibiting excellent crack resistance, and a manufacturing method therefor and, more specifically, to a waterproof silicone emulsion including a silicone oil and an emulsifier, a waterproof board including a cured product of an aqueous gypsum slurry, and a manufacturing method therefor. The aqueous gypsum slurry includes calcium sulfate hemihydrate, a silicone oil and a specific catalyst, and exhibits excellent crack resistance and a low total absorptance.
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