Pants for men and its manufacturing method are provided to remove an unpleasant tight feeling by forming a penis receiving part and a scrotum receiving part into a seamless one body. Pants for men comprise: a main body(111) which has a penis drawing hole(115) and a scrotum drawing hole(116); a tube-shaped penis receiving part(121) of which one end is connected to the penis drawing hole and the other end is open; and a scrotum receiving part(131) which has a pocket shape and is connected to the scrotum drawing part. The penis drawing hole and the scrotum drawing hole are connected to each other. In addition, a moisture absorption part(125) is formed at the end part of the penis receiving part. The pants for men are manufactured by connecting the penis receiving part and the scrotum receiving part to the main body along the circumference of the penis drawing hole and scrotum drawing hole connected to each other. The penis receiving part and the scrotum receiving part are formed into a seamless one body.
