The invention relates to the artistic work technical field, in particular to a manufacture method of an incense ash picture. The manufacture method comprises the following steps that: (1) incense ash raw material is filtered on different colors or original incense ash is used directly, (2) the picture is placed on ground horizontally and the incense ash which is classified according to color and material quality is scattered to draw various images on the picture, and (3) glue is adopted to fix the incense ash picture. The invention has the beneficial effects of environmental protection value and spiritual value. The traditional incense ash is thrown away as trash and pollutes environment. The invention can make the incense ash play a role again, recycle the ash, reduce environmental damage and turn waste into wealth. The incense ash picture has equal collection value as oil painting and traditional Chinese painting, adds a new material and artistic category to art history and has great significance in deepening and sublimating Chinese traditional culture.