A manufacturing method of an air sealing body having convertible gas-valve position is provided, which comprises the following steps: providing two inner membranes with the heat-resistant material being coated in between the two inner membranes; laminating the two inner membranes onto the first outer membrane with the two inner membranes located in between the two ends of the first outer membrane; using the first transverse heat-sealing wire to link up the two inner membranes and the first outer membrane, with the first transverse heat-sealing wire being located at one end of the two inner membranes and in between the two ends of the outer membrane; providing a second outer membrane, which is laminated to the first outer membrane so that the two inner membranes are located in between the first and second outer membranes; using a plurality of second transverse heat-sealing wires to link up the two ends of the first outer membrane and the second outer membrane; and using a plurality of vertical heat-sealing wires to link up the first outer membrane, the second outer membrane, and two inner membranes, and forming a plurality of gas inlets at the location where the two inner membranes are coated with the heat-resistant material. An air sealing body capable of changing gas-valve position is also disclosed therein.