Abstract: A nail file and a method of manufacturing the same includes a reinforcing core member made of paper, and polishing elements provided at both surfaces of the reinforcing core member with the reinforcing core member interposed therebetween and used to polish a nail surface. In the nail file and the method of manufacturing the same, the reinforcing core member is made of rigid and elastic paper, providing the nail file with higher elasticity and flexibility than conventional synthetic resin products, whereby the nail file can easily accomplish nail finishing and polishing, and can reduce environmental contamination by minimizing generation of toxins upon landfill or incineration after disposal.