This study was carried out to develop the technique for manufacturing activated carbon from livestock manure and to analyse it's odor absorptiveness. Each of layer manure(LM), litter from broiler house(BL) and litter from dairy barn(DL), compost from layer manure(LC) and pig manure(PC), and coconut shell(CS) was used as a raw material. Activated carbon by grinding the raw material, adding the coal tar as a binder, palletizing, drying, heating with $N_2$ gas at $400^{\circ}C$ for 1 hour, activating by reaction with steam at a temperature of $750^{\circ}C$ for 1 hour. Moisture contents of raw material was 44.9% in layer compost, 71.9% in layer manure, 24.4% in broiler litter, 47% in pig manure compost and 33.9% in dairy litter. Volatile matter in layer compost, layer manure, broiler litter, pig manure compost and dairy litter was 18.8%, 31.0%, 49.8%, 22.3% and 11.6%, respectively. Surface area(BET) of activated carbon from layer compost, layer manure, broiler litter, pig manure compost, dairy litter and coconut shell was 259.8, 209.8, 63.5, 442.3, 812.9 and $1,040\;m^2/g$, respectively. Activated carbon made by livestock manure or litter were examined with scanning electron microscope, and micropore was a type of sponge like particles honeycombed with chambers. Pore size of activated carbon was ranged from 0.39 to $5.02\;{\AA}$, but coconut shell was $0.30\;{\AA}$. Iodine absorptiveness of activated carbon from livestock manure was $530{\sim}580mg/g$. But activated carbon made by coconut shell was 1000 mg/g. Each activated carbon could absorb odor compound very well. Absorptiveness of activated carbon from layer manure for hydrogen sulfide and trimethyl amino was 74.5% and 73.9% at the accumulated flux of 60,000 ml, but, in the case of ammonia was only 15.2% at the accumulated flux of 10,000 ml