Abstract: In order to provide a wig base having little difference in height at boundaries between regions of different mesh density, thereby exhibiting superior comfort when worn, and capable of being easily manufactured at low cost, a wig obtained by implanting synthetic hair in the wig base, and a method of manufacturing the wig base, the present invention provides a wig base, comprising a base fabric, which is an etched fabric, having a dense mesh region formed of two or more kinds of fibers including a first fiber and a second fiber and a coarse mesh region in which the first fiber is removed as compared with the dense mesh region, wherein a single fiber fineness of the first fiber is 1 to 4 decitex and a single fiber fineness of the second fiber is 1 to 6 decitex, a wig and a method of manufacturing the wig base.