Abstract: A manufacturing method for producing building material is provided. More particularly, a processing method for a waste residue produced by burning and desulfurizing oil dregs in oil refining is provided. The main raw material in the method is waste residue produced by burning and desulfurizing oil dregs, including fly ash and bottom dregs. Dilute sulfuric acid solution is added to the main raw material as the additive. The amount of additive is dependent upon the content of CaO in the main raw material and the concentration of the dilute sulfuric acid solution. The post-reaction materials can be used to produce bricks and brickwork. Therefore, the method provides for recovery of excess process materials, i.e., oil dregs, by utilizing the process materials to form building materials which process material would otherwise be placed in a landfill.