A system for manufacturing cold water is provided to manufacture cold water by recovering an atmosphere temperature efficiently through a cooling tower to maximize the energy efficiency and reduce waste of water of a cooling tower. A system for manufacturing cold water includes heat exchangers(10,20). A cooling water circulating part has cooling towers(30,40) for storing coldness of cooling water, and sends the cooling water to the heat exchangers to emit coldness, and sends the cooling water back to the cooling towers. A refrigerating water circulating part has a storage tank(50) for storing refrigerating water, sends the stored refrigerating water to the heat exchangers for exchanging heat, and sends the refrigerating water back to the storage tank. A cold water circulating part exchanges heat of the returned cold water with cooling water in the heat exchangers to store coldness in winter while exchanging heat of the returned cold water with the refrigerating water in the heat exchangers to store coldness in summer, and returns the cold water to a process using cold water.
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