The present invention is a bio-electrode composition includes, as the component (A), a resin which has a urethan bond in a main chain and at least one salt selected from the group consisting of salts of ammonium, sodium, potassium, and silver formed with sulfonamide in a side chain. This can provide: a bio-electrode composition capable of forming a living body contact layer for a bio-electrode that is excellent in electric conductivity and biocompatibility, light-weight, manufacturable at low cost, capable of preventing significant reduction in the electric conductivity even when wetted with water or dried, soft, and excellent in stretchability and strength; a bio-electrode including a living body contact layer formed of the bio-electrode composition; and a method for manufacturing the bio-electrode.