PURPOSE: Artificial marble including recycled acryl chips and a method for manufacturing the same are provided to obtain marbling patterns and eco-friendly feeling by adding recycled acryl chips and eco-friendly or natural materials. CONSTITUTION: Artificial marble includes recycled acryl chips in a base compound. The base compound includes a polymer resin and an additive. The oriental marbling surface is arranged on the artificial marble. The artificial marble includes 40-90 parts by weight of the recycled acryl chips based on 100 parts by weight of the base compound. The recycled acryl chip is obtained by grinding an acryl-based sheet. The artificial marble further includes either ground pulp or sisal. A method for manufacturing the artificial marble includes the following: The recycled acryl is ground to form the acryl chips(S110). The acryl chips are mixed and dispersed into the based compound(S120). The mixture is introduced into a mold(S130). A molding process and a hardening process(S140).