The invention discloses a manufacturing method of an extremely cold-resistant carboxyl-type acrylate rubber. The manufacturing method comprises the following operation steps: S1, selecting raw materials; step S2, proportioning raw materials; step S3, preparing additives; step S4, pre-mixing; step S5, polymerizing an emulsion; step S6, demulsifying gel; step S7, washing rubber; and step S8, dryingand packaging the rubber. The manufacturing method of the extremely cold-resistant carboxyl-type acrylate rubber method has the advantages that butyl acrylate and ethyl acrylate are used as main reaction monomers, which are modified by added monomers having an extremely low Tg point, such as methoxyethyl acrylate, methoxymethyl acrylate and n-octyl acrylate, and one or two of acrylic acid, maleicacid and itaconic acid are used as a cross-linking monomer; the monomers are prepared into the product through the steps of premixing, emulsion polymerization, demulsification, rubber washing and drying; the obtained product is resistant to low temperature (having TG of 43 DEG C and low-temperature brittle temperature of 32 DEG C) with permanent compression set of as low as 16% (150 DEG C, 72 hours); and the problems of large permanent compression set, poor low temperature resistance and the like of existing acrylate rubber are solved.