The present invention relates to a wood ear mushroom acorn jelly and a method for producing the same, and more particularly, 1) washing and drying wood ear mushrooms and acorns, respectively; 2) crushing wood ear mushrooms and acorns to prepare wood ear mushroom powder and acorn powder; 3) mixing wood ear mushroom powder and acorn powder with water and soaking; 4) first heating the soaked mixed powder to boil; 5) adding oil and salt after heating; 6) second heating step of boiling again; 7) steaming; 8) 3rd heating step of boiling again; And 9) cooling step; to a method for producing acorn mushroom acorn jelly, and wood ear mushroom acorn jelly with improved flavor and functionality prepared by the above manufacturing method.
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