Disclosed are a drive wheel bearing and a method of manufacturing the same. The drive wheel bearing includes: a wheel hub which is integrally and rotatably fastened to a vehicle wheel; an inner race which is fitted with the wheel hub and integrally and rotatably coupled to the wheel hub; an outer race which rotatably supports the wheel hub and the inner race in a state in which the wheel hub and the inner race are fitted into the outer race; rolling elements which are interposed between the outer race and the wheel hub and between the outer race and the inner race; and a constant velocity joint which is integrally and rotatably connected to the wheel hub or the inner race by means of a face spline in order to receive power from an engine and transmit the received power to the vehicle wheel, in which the face spline of each of the wheel hub and the constant velocity joint have a structure in which teeth having the same size and tooth grooves having the same size radially extend, and are alternately and continuously arranged in a circumferential direction, and as a result, it is possible to smoothly transmit rotational power of the engine to the vehicle wheel through the wheel bearing.