Abstract: To provide an eutectic crystalline sugar alcohol representing a single melting peak obtained by differential scanning calorimetry, which does not show any one of problems of requiring the addition of a comparatively large amount of a seed crystal to be added for crystallization and a prolonged aging period of several days for crystal growth as well as problems in production, such as an inefficient and complicated production process, while having excellent taste, low hygroscopicity, and excellent uniformity, grindability, and non-consolidation property; and a manufacturing method thereof, which comprises allowing a liquid composition containing two or more kinds of the sugar alcohol at a predetermined ratio to be added with a powder containing crystals of the same two or more kinds of the sugar alcohol at substantially the same usage ratio as that of the sugar alcohol, and kneading and aging a resulting mixture.