Disclosed is an alumina-coated spinel-silicon carbide refractory composition with good resistance to coal slag penetration and a method for manufacturing the same. The refractory composition refractory composition comprising 3 to 10 parts by weight of fine alpha alumina powder with respect to the weight of the refractory mixture, wherein the mixture is prepared by mixing alumina-coated spinel aggregates and silicon carbide in a ratio of 10:90 to 40:60 wt %, a dispersant, and an alumina sol as a binder.