A method for manufacturing high purity sulfuric acid is provided. A mixed solution subsequently undergoes a first preheating step, a second preheating step, a distilling step and an evaporating step to remove peroxide, water, oxygen and insoluble impurities, so as to obtain the first gas containing sulfur trioxide, sulfuric acid and hydrogen oxide. And then, the sulfur trioxide is absorbed by a sulfuric acid solution, thereby forming the high purity sulfuric acid.