The invention discloses a gel magnetic therapy massage sock and a method for manufacturing the same. The gel magnetic therapy massage sock comprises a sock, magnetic therapy massage points and a gel layer. Strong-intensity magnets are arranged on the sock to form the magnetic therapy massage points and correspond to the Yongquan points, the insomnia points and the Rangu points of the foot soles of users; the gel layer is arranged at the bottom of an inner layer of the sock and covers the magnetic therapy massage points. The gel layer comprises, by weight, 0.01-0.10% of chitosan oligosaccharide, 0.1-0.3% of tartaric acid, 20.0-35.0% of glycerin, 0.05-0.35% of dihydroxyaluminium aminoacetate, 0.03-0.15% of EDTA (ethylene diamine tetraacetic acid), 3.0-9.0% of AP-800 surfactants, 0.5-3.0% of absolute ethyl alcohol, 1.5-2.5% of jojoba oil, 1.0-2.0% of grape seed oil, 0.05-0.1% of tea tree oil, 0.01-0.02% of rose oil, 0.01-0.02% of jasmine essential oil, 0.02-0.05% of sweet almond oil, 0.03-0.05% of lavender oil, 0.1-0.5% of lemon essential oil and the balance purified water. The gel magnetic therapy massage sock and the method have the advantages that skin moistening, whitening, exfoliating, wrinkle reducing, crack preventing and treating and antibacterial effects can be realized by the gel magnetic therapy massage sock, the blood circulation further can be promoted, the gel magnetic therapy massage sock is beneficial to sleep and can be reused for a long time, and aging can be prevented.