The present invention relates to a method for manufacturing a shroud using absorbent cotton. The method prevents tears by reinforcing the absorbent cotton through adding a reinforcing agent and by passing the absorbent cotton through compressing and drying rollers. The processed absorbent cotton facilitates decomposition and combustion with a dead body since a perfect combustion is possible unlike chemical fibers. The method for manufacturing shroud using the absorbent cotton comprises the following steps. Grease free absorbent cotton is provided after removing grease from raw cotton removed with seeds, by using NaOH aqueous solution whose NaOH concentration is 1-5 %; a reinforcing agent, manufactured by using vegetable natural ingredients, is sprayed on the absorbent cotton; the absorbent cotton is pressured, compressed, and dehydrated; the surface of the absorbent cotton is punched by a circular punching roller having punching; the absorbent cotton is dried for the first time by passing through multiple drying rollers; perfumes and reinforcing agents are sprayed on the surface of the absorbent cotton; the absorbent cotton is dried for the second time by passing through the multiple drying rollers; the absorbent cotton is recovered and manufactured into a raw fabric for the shroud; and the shroud is manufactured by using the raw fabric. [Reference numerals] (S101) Cotton fabric; (S102) Spraying reinforcing agent; (S103) Dehydration, Compression; (S104) Punching; (S105) Firstly drying; (S106) Spraying perfume and reinforcing agent; (S107) Secondly drying; (S108) Shroud fabric; (S109) Manufacturing shroud
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